[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 151 Introduced in House (IH)]
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118th CONGRESS
1st Session
H. R. 151
To amend the Internal Revenue Code of 1986 to remove short-barreled
shotguns from the definition of firearms for purposes of the National
Firearms Act, and for other purposes.
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IN THE HOUSE OF REPRESENTATIVES
January 9, 2023
Mr. Duncan (for himself, Mr. Aderholt, Mr. Bishop of North Carolina,
Mr. Brecheen, Mr. Buck, Mrs. Cammack, Mr. Cline, Mr. Cloud, Mr.
Crenshaw, Mr. Davidson, Mr. Gaetz, Mr. Good of Virginia, Mr. Gosar, Mr.
Guest, Mr. Harris, Mrs. Harshbarger, Mr. Hern, Mr. Kelly of
Pennsylvania, Mr. LaMalfa, Mr. LaTurner, Mr. Mast, Mrs. Miller of
Illinois, Mr. Mooney, Mr. Norman, Mr. Sessions, Mr. Reschenthaler, Mr.
Rosendale, Mr. Roy, Mr. Perry, Mr. Stauber, Mr. Thompson of
Pennsylvania, Mr. Timmons, Mr. Weber of Texas, Mr. Wilson of South
Carolina, and Mr. Womack) introduced the following bill; which was
referred to the Committee on Ways and Means, and in addition to the
Committee on the Judiciary, for a period to be subsequently determined
by the Speaker, in each case for consideration of such provisions as
fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to remove short-barreled
shotguns 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 ``No Frivolous Application 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 Devices.--Section 5485(f)
of such Code 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) 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 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 striking ``short-barreled shotgun,''.
SEC. 4. TREATMENT OF SHORT-BARRELED SHOTGUNS 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) 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 RELATION TO SHORT-BARRELED
SHOTGUNS.
Section 927 of title 18, United States Code, is amended by adding
at the end the following: ``Notwithstanding the preceding sentence, 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
shotgun in or affecting interstate or foreign commerce, or imposes a
marking, recordkeeping or registration 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 applicable shotgun.
(b) Applicable Shotgun.--For purposes of this section, the term
``applicable shotgun'' means any shotgun--
(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
(2) 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.
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