I
118THCONGRESS
1
STSESSION 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.
IN THE HOUSE OF REPRESENTATIVES
JANUARY9, 2023
Mr. D
UNCAN(for himself, Mr. ADERHOLT, Mr. BISHOPof North Carolina,
Mr. B
RECHEEN, Mr. BUCK, Mrs. CAMMACK, Mr. CLINE, Mr. CLOUD, Mr.
C
RENSHAW, Mr. DAVIDSON, Mr. GAETZ, Mr. GOODof Virginia, Mr.
G
OSAR, Mr. GUEST, Mr. HARRIS, Mrs. HARSHBARGER, Mr. HERN, Mr.
K
ELLYof Pennsylvania, Mr. LAMALFA, Mr. LATURNER, Mr. MAST, Mrs.
M
ILLERof Illinois, Mr. MOONEY, Mr. NORMAN, Mr. SESSIONS, Mr.
R
ESCHENTHALER, Mr. ROSENDALE, Mr. ROY, Mr. PERRY, Mr.
S
TAUBER, Mr. THOMPSONof Pennsylvania, Mr. TIMMONS, Mr. WEBER
of Texas, Mr. W
ILSONof 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 consider-
ation 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 Representa-1
tives of the United States of America in Congress assembled, 2
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SECTION 1. SHORT TITLE. 1
This Act may be cited as the ‘‘No Frivolous Applica-2
tion for Short-Barreled Shotguns Act’’ or as the ‘‘NFA 3
SBS Act’’. 4
SEC. 2. SHORT-BARRELED SHOTGUNS. 5
(a) I
NGENERAL.—Section 5845(a) of the Internal 6
Revenue Code of 1986 is amended— 7
(1) by striking ‘‘(1) a shotgun having a barrel 8
or barrels of less than 18 inches in length; (2) a 9
weapon made from a shotgun if such weapon as 10
modified has an overall length of less than 26 inches 11
or a barrel or barrels of less than 18 inches in 12
length; (3)’’ and inserting ‘‘(1)’’, and 13
(2) by redesignating paragraphs (4) through 14
(8) as paragraphs (2) through (6), respectively. 15
(b) S
HOTGUNSNOTTREATED ASDESTRUCTIVEDE-16
VICES.—Section 5485(f) of such Code is amended by 17
striking ‘‘except a shotgun or shotgun shell which the Sec-18
retary finds is generally recognized as particularly suitable 19
for sporting purposes’’ and inserting ‘‘except shotgun 20
shells and any weapon that is designed to shoot shotgun 21
shells’’. 22
(c) E
FFECTIVEDATE.—The amendment made by 23
this section shall apply to calendar quarters beginning 24
more than 90 days after the date of the enactment of this 25
Act. 26
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SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 1
SHORT-BARRELED SHOTGUNS USED FOR 2
LAWFUL PURPOSES. 3
Section 922 of title 18, United States Code, is 4
amended in each of subsections (a)(4) and (b)(4) by strik-5
ing ‘‘short-barreled shotgun,’’. 6
SEC. 4. TREATMENT OF SHORT-BARRELED SHOTGUNS DE-7
TERMINED BY REFERENCE TO NATIONAL 8
FIREARMS ACT. 9
Section 5841 of the Internal Revenue Code of 1986 10
is amended by adding at the end the following: 11
‘‘(f) S
HORT-BARRELEDSHOTGUNREQUIREMENTS 12
D
ETERMINED BYREFERENCE.—In the case of any short- 13
barreled shotgun registration or licensing requirement 14
under State or local law which is determined by reference 15
to the National Firearms Act, any person who acquires 16
or possesses such a shotgun in accordance with chapter 17
44 of title 18, United States Code, shall be treated as 18
meeting any such registration or licensing requirement 19
with respect to such shotgun.’’. 20
SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA-21
TION TO SHORT-BARRELED SHOTGUNS. 22
Section 927 of title 18, United States Code, is 23
amended by adding at the end the following: ‘‘Notwith-24
standing the preceding sentence, a law of a State or a 25
political subdivision of a State that imposes a tax, other 26
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•HR 151 IH
than a generally applicable sales or use tax, on making, 1
transferring, using, possessing, or transporting a short- 2
barreled shotgun in or affecting interstate or foreign com-3
merce, or imposes a marking, recordkeeping or registra-4
tion requirement with respect to such a shotgun, shall 5
have no force or effect.’’. 6
SEC. 6. DESTRUCTION OF RECORDS. 7
(a) I
NGENERAL.—Not later than 365 days after the 8
date of the enactment of this Act, the Attorney General 9
shall destroy any registration of an applicable shotgun 10
maintained in the National Firearms Registration and 11
Transfer Record pursuant to section 5841 of the Internal 12
Revenue Code of 1986, any application to transfer filed 13
under section 5812 of the Internal Revenue Code of 1986 14
that identifies the transferee of an applicable shotgun, and 15
any application filed under section 5822 of the Internal 16
Revenue Code of 1986 that identifies the maker of an ap-17
plicable shotgun. 18
(b) A
PPLICABLESHOTGUN.—For purposes of this 19
section, the term ‘‘applicable shotgun’’ means any shot-20
gun— 21
(1) described in paragraph (1) or (2) of section 22
5845(a) of the Internal Revenue Code of 1986 (as 23
in effect on the day before the enactment of this 24
Act), or 25
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•HR 151 IH
(2) treated as destructive device under 5845(f) 1
of such Code (as in effect on the day before the en-2
actment of this Act) and not so treated under such 3
section as in effect immediately after such date. 4
Æ
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