I 

118TH CONGRESS 

1ST SESSION H. R. 151 

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

shotguns from the definition of firearms for purposes of the National 

Firearms Act, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 9, 2023 

Mr. DUNCAN (for himself, Mr. ADERHOLT, Mr. BISHOP of North Carolina, 

Mr. BRECHEEN, Mr. BUCK, Mrs. CAMMACK, Mr. CLINE, Mr. CLOUD, Mr. 

CRENSHAW, Mr. DAVIDSON, Mr. GAETZ, Mr. GOOD of Virginia, Mr. 

GOSAR, Mr. GUEST, Mr. HARRIS, Mrs. HARSHBARGER, Mr. HERN, Mr. 

KELLY of Pennsylvania, Mr. LAMALFA, Mr. LATURNER, Mr. MAST, Mrs. 

MILLER of Illinois, Mr. MOONEY, Mr. NORMAN, Mr. SESSIONS, Mr. 

RESCHENTHALER, Mr. ROSENDALE, Mr. ROY, Mr. PERRY, Mr. 

STAUBER, Mr. THOMPSON of Pennsylvania, Mr. TIMMONS, Mr. WEBER

of Texas, Mr. WILSON of South Carolina, and Mr. WOMACK) 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 shotguns 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 ‘‘No Frivolous Applica3 tion for Short-Barreled Shotguns Act’’ or as the ‘‘NFA 

4 SBS Act’’. 

5 SEC. 2. SHORT-BARRELED SHOTGUNS. 

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

7 Revenue Code of 1986 is amended— 

8 (1) by striking ‘‘(1) a shotgun having a barrel 

9 or barrels of less than 18 inches in length; (2) a 

10 weapon made from a shotgun if such weapon as 

11 modified has an overall length of less than 26 inches 

12 or a barrel or barrels of less than 18 inches in 

13 length; (3)’’ and inserting ‘‘(1)’’, and 

14 (2) by redesignating paragraphs (4) through 

15 (8) as paragraphs (2) through (6), respectively. 

16 (b) SHOTGUNS NOT TREATED AS DESTRUCTIVE DE17 VICES.—Section 5485(f) of such Code is amended by 

18 striking ‘‘except a shotgun or shotgun shell which the Sec19 retary finds is generally recognized as particularly suitable 

20 for sporting purposes’’ and inserting ‘‘except shotgun 

21 shells and any weapon that is designed to shoot shotgun 

22 shells’’. 

23 (c) EFFECTIVE DATE.—The amendment made by 

24 this section shall apply to calendar quarters beginning 

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

26 Act. 


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•HR 151 IH

1 SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 

2 SHORT-BARRELED SHOTGUNS USED FOR 

3 LAWFUL PURPOSES. 

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

5 amended in each of subsections (a)(4) and (b)(4) by strik6 ing ‘‘short-barreled shotgun,’’. 

7 SEC. 4. TREATMENT OF SHORT-BARRELED SHOTGUNS DE8 TERMINED BY REFERENCE TO NATIONAL 

9 FIREARMS ACT. 

10 Section 5841 of the Internal Revenue Code of 1986 

11 is amended by adding at the end the following: 

12 ‘‘(f) SHORT-BARRELED SHOTGUN REQUIREMENTS

13 DETERMINED BY REFERENCE.—In the case of any short14 barreled shotgun registration or licensing requirement 

15 under State or local law which is determined by reference 

16 to the National Firearms Act, any person who acquires 

17 or possesses such a shotgun 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 shotgun.’’. 

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

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

24 amended by adding at the end the following: ‘‘Notwith25 standing the preceding sentence, a law of a State or a 

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


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

2 transferring, using, possessing, or transporting a short3 barreled shotgun in or affecting interstate or foreign com4 merce, or imposes a marking, recordkeeping or registra5 tion requirement with respect to such a shotgun, shall 

6 have no force or effect.’’. 

7 SEC. 6. DESTRUCTION OF RECORDS. 

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

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

10 shall destroy any registration of an applicable shotgun 

11 maintained in the National Firearms Registration and 

12 Transfer Record pursuant to section 5841 of the Internal 

13 Revenue Code of 1986, any application to transfer filed 

14 under section 5812 of the Internal Revenue Code of 1986 

15 that identifies the transferee of an applicable shotgun, and 

16 any application filed under section 5822 of the Internal 

17 Revenue Code of 1986 that identifies the maker of an ap18 plicable shotgun. 

19 (b) APPLICABLE SHOTGUN.—For purposes of this 

20 section, the term ‘‘applicable shotgun’’ means any shot21 gun— 

22 (1) described in paragraph (1) or (2) of section 

23 5845(a) of the Internal Revenue Code of 1986 (as 

24 in effect on the day before the enactment of this 

25 Act), or 


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1 (2) treated as destructive device under 5845(f) 

2 of such Code (as in effect on the day before the en3 actment of this Act) and not so treated under such 

4 section as in effect immediately after such date. 

Æ 


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