SHORT Act

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. Short title This Act may be cited as the Stop Harassing Owners of Rifles Today Act SHORT Act 2. Definition of firearm (a) In general Subsection (a) of section 5845 (a) Firearm (1) In general The term firearm (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 . (b) Shotguns not treated as destructive devices Section 5485(f) except a shotgun or shotgun shell which the Secretary finds is generally recognized as particularly suitable for sporting purposes except shotgun shells and any weapon that is designed to shoot shotgun shells (c) Conforming amendments Section 5811(a) , 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. 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 or machinegun (B) by striking short-barreled shotgun, or short-barreled rifle, (2) in subsection (b)(4)— (A) by striking , machinegun or machinegun (B) by striking short-barreled shotgun, or short-barreled rifle, 4. Treatment of short-barreled rifles, short-barreled shotguns, and other weapons determined by reference to National Firearms Act Section 5841 (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 . 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 (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. . 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 (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 (1) a rifle, or weapon made from a rifle, described in paragraph (3) or (4) of section 5845(a) (2) any shotgun— (A) described in paragraph (1) or (2) of section 5845(a) (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.

Summary: Stop Harassing Owners of Rifles Today Act or the SHORT Act This bill removes certain short-barreled rifles, short-barreled shotguns, and other weapons from the definition of a firearm for purposes of regulation under the National Firearms Act (NFA). The bill also eliminates certain restrictions that apply to the sale or transportation of such rifles and shotguns in interstate commerce. 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. The bill preempts certain state or local laws that tax or regulate these rifles and shotguns. 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.