[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 4986 Introduced in Senate (IS)]

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117th CONGRESS
  2d Session
                                S. 4986

  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

                           September 28, 2022

  Mr. Marshall (for himself, Mr. Boozman, Mr. Crapo, Mr. Daines, Mr. 
 Risch, and Ms. Lummis) 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 5485(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 inserting ``or'' after ``device,''; and
                    (B) by striking ``short-barreled shotgun, or short-
                barreled rifle,''; and
            (2) in subsection (b)(4)--
                    (A) by inserting ``or'' after ``device,''; 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.
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