I 

117TH CONGRESS 

1ST SESSION H. R. 1758 

To amend the Internal Revenue Code of 1986 to remove short-barreled 

rifles from the definition of firearms for purposes of the National Firearms Act, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 10, 2021 

Mr. MANN (for himself, Mr. HUDSON, Mr. PERRY, Mr. GAETZ, Mr. MOONEY, 

Mr. BUDD, Mr. YOUNG, Mr. JACKSON, Mr. LATURNER, Ms. HERRELL, 

Mr. MURPHY of North Carolina, Mr. ESTES, Mr. STEUBE, Mr. 

GROTHMAN, Mr. NORMAN, Mr. GUEST, Mr. CAWTHORN, Mr. BROOKS, 

and Mr. WEBSTER of Florida) introduced the following bill; which was 

referred to the Committee on Ways and Means, and in addition to the 

Committee on the Judiciary, for a period to be subsequently determined 

by the Speaker, in each case for consideration of such provisions as fall 

within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to remove 

short-barreled rifles from the definition of firearms for 

purposes of the National Firearms Act, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Home Defense and 

5 Competitive Shooting Act of 2021’’. 


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1 SEC. 2. SHORT-BARRELED RIFLES. 

2 (a) IN GENERAL.—Section 5845(a) of the Internal 

3 Revenue Code of 1986 is amended— 

4 (1) by striking ‘‘(3) a rifle’’ and all that follows 

5 through ‘‘(5) any other weapon’’ and inserting ‘‘(3) 

6 any other weapon’’; and 

7 (2) by redesignating paragraphs (6), (7), and 

8 (8) as paragraphs (4), (5), and (6), respectively. 

9 (b) EFFECTIVE DATE.—The amendment made by 

10 this section shall apply to calendar quarters beginning 

11 more than 90 days after the date of the enactment of this 

12 Act. 

13 SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 

14 SHORT-BARRELED RIFLES USED FOR LAW15 FUL PURPOSES. 

16 Section 922 of title 18, United States Code, is 

17 amended in each of subsections (a)(4) and (b)(4) by strik18 ing ‘‘short-barreled shotgun, or short-barreled rifle’’ and 

19 inserting ‘‘or short-barreled shotgun’’. 

20 SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES DETER21 MINED BY REFERENCE TO NATIONAL FIRE22 ARMS ACT. 

23 Section 5841 of the Internal Revenue Code of 1986 

24 is amended by adding at the end the following: 

25 ‘‘(f) SHORT-BARRELED RIFLE REQUIREMENTS DE26 TERMINED BY REFERENCE.—In the case of any short-barVerDate Sep 11 2014 19:41 May 03, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1758.IH H1758

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1 reled rifle registration or licensing requirement under 

2 State or local law which is determined by reference to the 

3 National Firearms Act, any person who acquires or pos4 sesses such a rifle in accordance with chapter 44 of title 

5 18, United States Code, shall be treated as meeting any 

6 such registration or licensing requirement with respect to 

7 such rifle.’’. 

8 SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA9 TION TO SHORT-BARRELED RIFLES. 

10 Section 927 of title 18, United States Code, is 

11 amended by adding at the end the following: ‘‘Notwith12 standing the preceding sentence, a law of a State or a 

13 political subdivision of a State that imposes a tax, other 

14 than a generally applicable sales or use tax, on making, 

15 transferring, using, possessing, or transporting a short16 barreled rifle in or affecting interstate or foreign com17 merce, or imposes a marking, recordkeeping or registra18 tion requirement with respect to such a rifle, shall have 

19 no force or effect.’’. 

20 SEC. 6. DESTRUCTION OF RECORDS. 

21 (a) IN GENERAL.—Not later than 365 days after the 

22 date of the enactment of this Act, the Attorney General 

23 shall destroy any registration of an applicable rifle main24 tained in the National Firearms Registration and Trans25 fer Record pursuant to section 5841 of the Internal RevVerDate Sep 11 2014 19:41 May 03, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1758.IH H1758

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1 enue Code of 1986, any application to transfer filed under 

2 section 5812 of the Internal Revenue Code of 1986 that 

3 identifies the transferee of an applicable rifle, and any ap4 plication to make filed under section 5822 of the Internal 

5 Revenue Code of 1986 that identifies the maker of an ap6 plicable rifle. 

7 (b) APPLICABLE RIFLE.—For purposes of this sec8 tion, the term ‘‘applicable rifle’’ means a rifle, or weapon 

9 made from a rifle, described in paragraph (3) or (4) of 

10 section 5845(a) of such Code (as in effect on the day be11 fore the enactment of the Home Defense and Competitive 

12 Shooting Act of 2021). 

Æ 


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