‘‘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 en-
actment of this Act. 
SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 
SHORT-BARRELED RIFLES AND SHORT-BAR-
RELED SHOTGUNS USED FOR LAWFUL PUR-
POSES. 
Section 922 of title 18, United States Code, is 
amended— 
(1) in subsection (a)(4)— 
(A) by striking ‘‘, machinegun’’ and insert-
ing ‘‘or machinegun’’; and 
(B) by striking ‘‘short-barreled shotgun, or 
short-barreled rifle,’’; and 
(2) in subsection (b)(4)— 
(A) by striking ‘‘, machinegun’’ and insert-
ing ‘‘or machinegun’’; and 
VerDate Sep 11 2014 
23:26 Feb 15, 2023
Jkt 039200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H646.IH
H646
pbinns on DSKBC07HB2PROD with BILLS
(B) by striking ‘‘short-barreled shotgun, or 
short-barreled rifle,’’. 
SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT- 
BARRELED SHOTGUNS, AND OTHER WEAP-
ONS DETERMINED BY REFERENCE TO NA-
TIONAL 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 RI-
FLES, SHORT-BARRELED SHOTGUNS, AND OTHER WEAP-
ONS 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 RELA-
TION 
TO 
SHORT-BARRELED 
RIFLES 
AND 
SHORT-BARRELED SHOTGUNS. 
Section 927 of title 18, United States Code, is 
amended— 
VerDate Sep 11 2014 
23:26 Feb 15, 2023
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H646.IH
H646
pbinns on DSKBC07HB2PROD with BILLS
(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 sub-
section (a), a law of a State or a political subdivision of 
a State that imposes a tax, other than a generally applica-
ble sales or use tax, on making, transferring, using, pos-
sessing, or transporting a short-barreled rifle or short-bar-
reled shotgun in or affecting interstate or foreign com-
merce, or imposes a marking, recordkeeping, or registra-
tion 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 sec-
tion 5812 of such Code that identifies the transferee 
of an applicable weapon, and 
VerDate Sep 11 2014 
23:26 Feb 15, 2023
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H646.IH
H646
pbinns on DSKBC07HB2PROD with BILLS
(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 sec-
tion, the term ‘‘applicable weapon’’ means— 
(1) a rifle, or weapon made from a rifle, de-
scribed 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 en-
actment 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 imme-
diately after such date, and 
(3) any other weapon, as defined in section 
5845(e) of such Code. 
Æ 
VerDate Sep 11 2014 
23:26 Feb 15, 2023
Jkt 039200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6301
E:\BILLS\H646.IH
H646
pbinns on DSKBC07HB2PROD with BILLS