No official summary available for this bill.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1162 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 1162
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 SENATE OF THE UNITED STATES
March 27, 2025
Mr. Marshall (for himself, Ms. Lummis, Mr. Scott of Florida, Mr.
Tuberville, Mr. Cramer, Mr. Risch, Mr. Crapo, Mr. Justice, Mrs. Hyde-
Smith, Mrs. Britt, Mr. Sheehy, Mr. Ricketts, and Mr. Rounds) introduced
the following bill; which was read twice and referred to the Committee
on Finance
_______________________________________________________________________
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 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--
(1) by striking ``(1) a shotgun'' and all that follows
through ``as defined in subsection (e);'', and
(2) by redesignating paragraphs (6) through (8) as
paragraphs (1) through (3), respectively.
(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 Amendment.--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 more than 90 days after 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 ``device,'' and inserting ``device
or''; and
(B) by striking ``short-barreled shotgun, or short-
barreled rifle,''; and
(2) in subsection (b)(4)--
(A) by striking ``device,'' and inserting ``device
or''; 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, SHORT-BARRELED SHOTGUNS, AND OTHER WEAPONS.
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, Short-Barreled Shotguns, and
Other Weapons.--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, short-barreled
shotgun, or any other weapon (as that term is defined in section 5845
of the Internal Revenue Code of 1986) in or affecting interstate or
foreign commerce, or imposes a marking, recordkeeping, or registration
requirement with respect to such a rifle, shotgun, or other weapon,
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.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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