SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Frivolous Applica-
tion 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 DE-
VICES.—Section 5485(f) of such Code is amended by 
striking ‘‘except a shotgun or shotgun shell which the Sec-
retary 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. 
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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 strik-
ing ‘‘short-barreled shotgun,’’. 
SEC. 4. TREATMENT OF SHORT-BARRELED SHOTGUNS DE-
TERMINED 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 RELA-
TION TO SHORT-BARRELED SHOTGUNS. 
Section 927 of title 18, United States Code, is 
amended by adding at the end the following: ‘‘Notwith-
standing the preceding sentence, a law of a State or a 
political subdivision of a State that imposes a tax, other 
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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 com-
merce, or imposes a marking, recordkeeping or registra-
tion 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 ap-
plicable shotgun. 
(b) APPLICABLE SHOTGUN.—For purposes of this 
section, the term ‘‘applicable shotgun’’ means any shot-
gun— 
(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 
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(2) treated as destructive device under 5845(f) 
of such Code (as in effect on the day before the en-
actment of this Act) and not so treated under such 
section as in effect immediately after such date. 
Æ 
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