I 

118TH CONGRESS 

1ST SESSION H. R. 646 

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

rifles, short-barreled shotguns, and certain other weapons from the definition of firearms for purposes of the National Firearms Act, and for 

other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 31, 2023 

Mr. CLYDE (for himself, Mr. NORMAN, Mr. ROSENDALE, Mrs. MILLER of 

West Virginia, Mrs. MILLER of Illinois, Mr. MOONEY, Mr. CRAWFORD, 

Ms. GREENE of Georgia, Mr. OGLES, Mr. AUSTIN SCOTT of Georgia, Mr. 

GREEN of Tennessee, Mr. HUNT, Mr. WEBER of Texas, Mr. 

MOOLENAAR, Mr. WALBERG, Mrs. BOEBERT, Mr. BIGGS, Mr. MOORE of 

Alabama, Mrs. LUNA, Mr. HUDSON, Mr. HARRIS, Mr. MASSIE, Mr. WEBSTER of Florida, Mr. FRY, Mrs. CAMMACK, Mr. GAETZ, Mr. NEHLS, Mr. 

PERRY, Mr. HIGGINS of Louisiana, Mr. BABIN, Mr. DAVIDSON, and Mrs. 

BICE) 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, short-barreled shotguns, and certain 

other weapons 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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Stop Harassing Own3 ers of Rifles Today Act’’ or as the ‘‘SHORT Act’’. 

4 SEC. 2. DEFINITION OF FIREARM. 

5 (a) IN GENERAL.—Subsection (a) of section 5845 of 

6 the Internal Revenue Code of 1986 is amended to read 

7 as follows: 

8 ‘‘(a) FIREARM.— 

9 ‘‘(1) IN GENERAL.—The term ‘firearm’ 

10 means— 

11 ‘‘(A) a machinegun, 

12 ‘‘(B) any silencer (as defined in section 

13 921 of title 18, United States Code), and 

14 ‘‘(C) a destructive device. 

15 ‘‘(2) EXCEPTION.—The term ‘firearm’ shall not 

16 include an antique firearm or any device (other than 

17 a machinegun or destructive device) which, although 

18 designed as a weapon, the Secretary finds by reason 

19 of the date of its manufacture, value, design, and 

20 other characteristics is primarily a collector’s item 

21 and is not likely to be used as a weapon.’’. 

22 (b) SHOTGUNS NOT TREATED AS DESTRUCTIVE DE23 VICES.—Section 5845(f) of the Internal Revenue Code of 

24 1986 is amended by striking ‘‘except a shotgun or shotgun 

25 shell which the Secretary finds is generally recognized as 

26 particularly suitable for sporting purposes’’ and inserting 


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1 ‘‘except shotgun shells and any weapon that is designed 

2 to shoot shotgun shells’’. 

3 (c) CONFORMING AMENDMENTS.—Section 5811(a) of 

4 the Internal Revenue Code of 1986 is amended by striking 

5 ‘‘, except, the transfer tax on any firearm classified as any 

6 other weapon under section 5845(e) shall be at the rate 

7 of $5 for each such firearm transferred’’. 

8 (d) EFFECTIVE DATE.—The amendment made by 

9 this section shall apply to calendar quarters beginning 

10 after the 90-day period that starts on the date of the en11 actment of this Act. 

12 SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 

13 SHORT-BARRELED RIFLES AND SHORT-BAR14 RELED SHOTGUNS USED FOR LAWFUL PUR15 POSES. 

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

17 amended— 

18 (1) in subsection (a)(4)— 

19 (A) by striking ‘‘, machinegun’’ and insert20 ing ‘‘or machinegun’’; and 

21 (B) by striking ‘‘short-barreled shotgun, or 

22 short-barreled rifle,’’; and 

23 (2) in subsection (b)(4)— 

24 (A) by striking ‘‘, machinegun’’ and insert25 ing ‘‘or machinegun’’; and 


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1 (B) by striking ‘‘short-barreled shotgun, or 

2 short-barreled rifle,’’. 

3 SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT4 BARRELED SHOTGUNS, AND OTHER WEAP5 ONS DETERMINED BY REFERENCE TO NA6 TIONAL FIREARMS ACT. 

7 Section 5841 of the Internal Revenue Code of 1986 

8 is amended by adding at the end the following: 

9 ‘‘(f) REQUIREMENTS FOR SHORT-BARRELED RI10 FLES, SHORT-BARRELED SHOTGUNS, AND OTHER WEAP11 ONS DETERMINED BY REFERENCE.—In the case of any 

12 registration or licensing requirement under State or local 

13 law with respect to a short-barreled rifle, short-barreled 

14 shotgun, or any other weapon (as defined in section 

15 5845(e)) which is determined by reference to the National 

16 Firearms Act, any person who acquires or possesses such 

17 rifle, shotgun, or other weapon in accordance with chapter 

18 44 of title 18, United States Code, shall be treated as 

19 meeting any such registration or licensing requirement 

20 with respect to such rifle, shotgun, or other weapon.’’. 

21 SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA22 TION TO SHORT-BARRELED RIFLES AND 

23 SHORT-BARRELED SHOTGUNS. 

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

25 amended— 


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1 (1) by striking ‘‘No provision’’ and inserting 

2 the following: 

3 ‘‘(a) IN GENERAL.—No provision.’’; and 

4 (2) by adding at the end the following: 

5 ‘‘(b) TAXES ON SHORT-BARRELED RIFLES OR

6 SHORT-BARRELED SHOTGUNS.—Notwithstanding sub7 section (a), a law of a State or a political subdivision of 

8 a State that imposes a tax, other than a generally applica9 ble sales or use tax, on making, transferring, using, pos10 sessing, or transporting a short-barreled rifle or short-bar11 reled shotgun in or affecting interstate or foreign com12 merce, or imposes a marking, recordkeeping, or registra13 tion requirement with respect to such a rifle or shotgun, 

14 shall have no force or effect.’’. 

15 SEC. 6. DESTRUCTION OF RECORDS. 

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

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

18 shall destroy— 

19 (1) any registration of an applicable weapon 

20 maintained in the National Firearms Registration 

21 and Transfer Record pursuant to section 5841 of 

22 the Internal Revenue Code of 1986, 

23 (2) any application to transfer filed under sec24 tion 5812 of such Code that identifies the transferee 

25 of an applicable weapon, and 


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1 (3) any application to make filed under section 

2 5822 of such Code that identifies the maker of an 

3 applicable weapon. 

4 (b) APPLICABLE WEAPON.—For purposes of this sec5 tion, the term ‘‘applicable weapon’’ means— 

6 (1) a rifle, or weapon made from a rifle, de7 scribed in paragraph (3) or (4) of section 5845(a) 

8 of the Internal Revenue Code of 1986 (as in effect 

9 on the day before the enactment of this Act), 

10 (2) any shotgun— 

11 (A) described in paragraph (1) or (2) of 

12 section 5845(a) of the Internal Revenue Code 

13 of 1986 (as in effect on the day before the en14 actment of this Act), or 

15 (B) treated as destructive device under 

16 5845(f) of such Code (as in effect on the day 

17 before the enactment of this Act) and not so 

18 treated under such section as in effect imme19 diately after such date, and 

20 (3) any other weapon, as defined in section 

21 5845(e) of such Code. 

Æ 


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