[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2395 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 2395
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 HOUSE OF REPRESENTATIVES
March 27, 2025
Mr. Clyde (for himself, Mrs. Miller of Illinois, Mr. Perry, Mr. Gosar,
Mr. Donalds, Mr. Crane, Mr. Self, Mr. Arrington, Mr. Higgins of
Louisiana, Mr. Moore of Alabama, Mr. Harris of Maryland, Ms. Boebert,
Mr. Cline, Mrs. Luna, Mr. Brecheen, Mr. Hudson, Ms. Greene of Georgia,
Mrs. Biggs of South Carolina, Mr. Gill of Texas, Mr. Babin, Mr. Hunt,
Mrs. Miller of West Virginia, Mr. Crawford, Mr. Ogles, Mr. Ezell, Mr.
Bergman, Mr. Dunn of Florida, Mr. Webster of Florida, Mr. Massie, Mr.
Biggs of Arizona, Mr. Weber of Texas, Mr. Moolenaar, Mr. Nehls, Mr.
Fry, Mr. Rose, Mrs. Cammack, Mr. Wied, Mr. Harrigan, Mr. Edwards, Mr.
Guthrie, Mrs. Bice, Mr. Austin Scott of Georgia, Mr. Walberg, Mr.
McDowell, Mr. Burchett, and Mr. Reschenthaler) 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
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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 as 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 to read as follows:
``(a) Firearm.--
``(1) In general.--The term `firearm' means--
``(A) a machinegun,
``(B) any silencer (as defined in section 921 of
title 18, United States Code), and
``(C) a destructive device.
``(2) Exception.--The term `firearm' shall not include an
antique firearm or any device (other than a machinegun or
destructive device) which, although designed as a weapon, the
Secretary finds by reason of the date of its manufacture,
value, design, and other characteristics is primarily a
collector's item and is not likely to be used as a weapon.''.
(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 Amendments.--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 after the 90-day period that starts on
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 ``, machinegun'' and inserting ``or
machinegun''; and
(B) by striking ``short-barreled shotgun, or short-
barreled rifle,''; and
(2) in subsection (b)(4)--
(A) by striking ``, machinegun'' and inserting ``or
machinegun''; 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 AND SHORT-BARRELED SHOTGUNS.
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 or Short-Barreled Shotguns.--
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 or short-barreled
shotgun in or affecting interstate or foreign commerce, or imposes a
marking, recordkeeping, or registration requirement with respect to
such a rifle or 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--
(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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