118 S163 IS: Stop Harassing Owners of Rifles Today Act U.S. Senate 2023-01-31 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II118th CONGRESS1st SessionS. 163IN THE SENATE OF THE UNITED STATESJanuary 31, 2023Mr. Marshall (for himself, Mr. Barrasso, Mr. Boozman, Mr. Crapo, Mr. Cruz, Mr. Daines, Mrs. Hyde-Smith, Mr. Kennedy, Mr. Lee, Ms. Lummis, Mr. Mullin, Mr. Paul, Mr. Risch, Mr. Rounds, Mr. Scott of Florida, Mr. Thune, and Mr. Tuberville) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo 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 or the SHORT Act.

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.

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,.

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..

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..

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.