SHORT Act

Subjects: Taxation

Summary:  <p><strong></strong><b>Stop Harassing Owners of Rifles Today Act or the SHORT Act</b></p> <p>This bill removes certain short-barreled rifles, short-barreled shotguns, and other weapons from the definition of a <em>firearm</em> for purposes of regulation under the National Firearms Act (NFA).</p> <p>The bill also eliminates certain restrictions that apply to the sale or transportation of such rifles and shotguns in interstate commerce. </p> <p>If a state or local registration or licensing requirement is determined by reference to the NFA, the bill treats persons who acquire or possess a short-barreled rifle, short-barreled shotgun, or other weapon in accordance with the Gun Control Act of 1968 as meeting the registration and licensing requirements. </p> <p>The bill preempts certain state or local laws that tax or regulate these rifles, shotguns, and weapons. </p> <p>The Bureau of Alcohol, Tobacco, Firearms and Explosives must destroy records relating to the registration, transfer, or manufacture of applicable weapons 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. 646 Introduced in House (IH)]

&lt;DOC&gt;






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.

    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 ``Stop Harassing Owners of Rifles 
Today Act'' or as the ``SHORT Act''.

SEC. 2. DEFINITION OF FIREARM.

    (a) In General.--Subsection (a) of section 5845 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(a) Firearm.--
            ``(1) In general.--The term `firearm' means--
                    ``(A) a machinegun,
                    ``(B) any silencer (as defined in section 921 of 
                title 18, United States Code), and
                    ``(C) a destructive device.
            ``(2) Exception.--The term `firearm' shall not include an 
        antique firearm or any device (other than a machinegun or 
        destructive device) which, although designed as a weapon, the 
        Secretary finds by reason of the date of its manufacture, 
        value, design, and other characteristics is primarily a 
        collector's item and is not likely to be used as a weapon.''.
    (b) Shotguns Not Treated as Destructive Devices.--Section 5845(f) 
of the Internal Revenue Code of 1986 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) Conforming Amendments.--Section 5811(a) of the Internal Revenue 
Code of 1986 is amended by striking ``, except, the transfer tax on any 
firearm classified as any other weapon under section 5845(e) shall be 
at the rate of $5 for each such firearm transferred''.
    (d) Effective Date.--The amendment made by this section shall apply 
to calendar quarters beginning after the 90-day period that starts on 
the date of the enactment of this Act.

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

     Section 922 of title 18, United States Code, is amended--
            (1) in subsection (a)(4)--
                    (A) by striking ``, machinegun'' and inserting ``or 
                machinegun''; and
                    (B) by striking ``short-barreled shotgun, or short-
                barreled rifle,''; and
            (2) in subsection (b)(4)--
                    (A) by striking ``, machinegun'' and inserting ``or 
                machinegun''; and
                    (B) by striking ``short-barreled shotgun, or short-
                barreled rifle,''.

SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT-BARRELED SHOTGUNS, 
              AND OTHER WEAPONS 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) Requirements for Short-Barreled Rifles, Short-Barreled 
Shotguns, and Other Weapons Determined by Reference.--In the case of 
any registration or licensing requirement under State or local law with 
respect to a short-barreled rifle, short-barreled shotgun, or any other 
weapon (as defined in section 5845(e)) which is determined by reference 
to the National Firearms Act, any person who acquires or possesses such 
rifle, shotgun, or other weapon 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 rifle, 
shotgun, or other weapon.''.

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

     Section 927 of title 18, United States Code, is amended--
            (1) by striking ``No provision'' and inserting the 
        following:
    ``(a) In General.--No provision.''; and
            (2) by adding at the end the following:
    ``(b) Taxes on Short-Barreled Rifles or Short-Barreled Shotguns.--
Notwithstanding subsection (a), 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 rifle or short-barreled 
shotgun in or affecting interstate or foreign commerce, or imposes a 
marking, recordkeeping, or registration requirement with respect to 
such a rifle or 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--
            (1) any registration of an applicable weapon maintained in 
        the National Firearms Registration and Transfer Record pursuant 
        to section 5841 of the Internal Revenue Code of 1986,
            (2) any application to transfer filed under section 5812 of 
        such Code that identifies the transferee of an applicable 
        weapon, and
            (3) any application to make filed under section 5822 of 
        such Code that identifies the maker of an applicable weapon.
    (b) Applicable Weapon.--For purposes of this section, the term 
``applicable weapon'' means--
            (1) a rifle, or weapon made from a rifle, described in 
        paragraph (3) or (4) of section 5845(a) of the Internal Revenue 
        Code of 1986 (as in effect on the day before the enactment of 
        this Act),
            (2) any shotgun--
                    (A) 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
                    (B) 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, and
            (3) any other weapon, as defined in section 5845(e) of such 
        Code.
                                 &lt;all&gt;
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