NFA SBS Act

Subjects: Taxation

Summary:  <p><strong>No Frivolous Application for Short-Barreled Shotguns Act or the NFA SBS Act</strong></p> <p>This bill removes certain short-barreled shotguns from the definition of <em>firearms</em> for purposes of the National Firearms Act. It also eliminates the prohibition on the sale or transportation of such shotguns in interstate commerce and treats persons who acquire or possess a short-barreled shotgun as meeting the registration or licensing requirements for such shotguns where such requirements are determined by reference to the National Firearms Act. </p> <p>The bill preempts state or local laws that impose a tax or recordkeeping requirements on short-barreled shotguns. </p> <p>The Department of Justice must destroy records relating to the registration of shotguns described by this bill within one year after the enactment of this bill.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 151 Introduced in House (IH)]

&lt;DOC&gt;






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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Frivolous Application for Short-
Barreled Shotguns Act'' or as the ``NFA SBS Act''.

SEC. 2. SHORT-BARRELED SHOTGUNS.

    (a) In General.--Section 5845(a) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking ``(1) a shotgun having a barrel or barrels 
        of less than 18 inches in length; (2) a weapon made from a 
        shotgun if such weapon as modified has an overall length of 
        less than 26 inches or a barrel or barrels of less than 18 
        inches in length; (3)'' and inserting ``(1)'', and
            (2) by redesignating paragraphs (4) through (8) as 
        paragraphs (2) through (6), respectively.
    (b) Shotguns Not Treated as Destructive Devices.--Section 5485(f) 
of such Code is amended by striking ``except a shotgun or shotgun shell 
which the Secretary finds is generally recognized as particularly 
suitable for sporting purposes'' and inserting ``except shotgun shells 
and any weapon that is designed to shoot shotgun shells''.
    (c) Effective Date.--The amendment made by this section shall apply 
to calendar quarters beginning more than 90 days after the date of the 
enactment of this Act.

SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF SHORT-BARRELED SHOTGUNS 
              USED FOR LAWFUL PURPOSES.

    Section 922 of title 18, United States Code, is amended in each of 
subsections (a)(4) and (b)(4) by striking ``short-barreled shotgun,''.

SEC. 4. TREATMENT OF SHORT-BARRELED SHOTGUNS DETERMINED BY REFERENCE TO 
              NATIONAL FIREARMS ACT.

    Section 5841 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following:
    ``(f) Short-Barreled Shotgun Requirements Determined by 
Reference.--In the case of any short-barreled shotgun registration or 
licensing requirement under State or local law which is determined by 
reference to the National Firearms Act, any person who acquires or 
possesses such a shotgun in accordance with chapter 44 of title 18, 
United States Code, shall be treated as meeting any such registration 
or licensing requirement with respect to such shotgun.''.

SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELATION TO SHORT-BARRELED 
              SHOTGUNS.

    Section 927 of title 18, United States Code, is amended by adding 
at the end the following: ``Notwithstanding the preceding sentence, a 
law of a State or a political subdivision of a State that imposes a 
tax, other than a generally applicable sales or use tax, on making, 
transferring, using, possessing, or transporting a short-barreled 
shotgun in or affecting interstate or foreign commerce, or imposes a 
marking, recordkeeping or registration requirement with respect to such 
a shotgun, shall have no force or effect.''.

SEC. 6. DESTRUCTION OF RECORDS.

    (a) In General.--Not later than 365 days after the date of the 
enactment of this Act, the Attorney General shall destroy any 
registration of an applicable shotgun maintained in the National 
Firearms Registration and Transfer Record pursuant to section 5841 of 
the Internal Revenue Code of 1986, any application to transfer filed 
under section 5812 of the Internal Revenue Code of 1986 that identifies 
the transferee of an applicable shotgun, and any application filed 
under section 5822 of the Internal Revenue Code of 1986 that identifies 
the maker of an applicable shotgun.
    (b) Applicable Shotgun.--For purposes of this section, the term 
``applicable shotgun'' means any shotgun--
            (1) described in paragraph (1) or (2) of section 5845(a) of 
        the Internal Revenue Code of 1986 (as in effect on the day 
        before the enactment of this Act), or
            (2) treated as destructive device under 5845(f) of such 
        Code (as in effect on the day before the enactment of this Act) 
        and not so treated under such section as in effect immediately 
        after such date.
                                 &lt;all&gt;
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