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
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.