1 | 1 | | I |
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2 | 2 | | 118THCONGRESS |
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3 | 3 | | 1 |
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4 | 4 | | STSESSION H. R. 173 |
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5 | 5 | | To amend the Internal Revenue Code of 1986 to remove short-barreled |
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6 | 6 | | rifles from the definition of firearms for purposes of the National Fire- |
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7 | 7 | | arms Act, and for other purposes. |
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8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
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9 | 9 | | JANUARY9, 2023 |
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10 | 10 | | Mr. G |
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11 | 11 | | RIFFITHintroduced the following bill; which was referred to the Com- |
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12 | 12 | | mittee on Ways and Means, and in addition to the Committee on the Ju- |
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13 | 13 | | diciary, for a period to be subsequently determined by the Speaker, in |
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14 | 14 | | each case for consideration of such provisions as fall within the jurisdic- |
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15 | 15 | | tion of the committee concerned |
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16 | 16 | | A BILL |
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17 | 17 | | To amend the Internal Revenue Code of 1986 to remove |
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18 | 18 | | short-barreled rifles from the definition of firearms for |
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19 | 19 | | purposes of the National Firearms Act, and for other |
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20 | 20 | | purposes. |
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21 | 21 | | Be it enacted by the Senate and House of Representa-1 |
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22 | 22 | | tives of the United States of America in Congress assembled, 2 |
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23 | 23 | | SECTION 1. SHORT TITLE. 3 |
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24 | 24 | | This Act may be cited as the ‘‘Home Defense and 4 |
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25 | 25 | | Competitive Shooting Act of 2023’’. 5 |
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26 | 26 | | VerDate Sep 11 2014 23:19 Jan 18, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H173.IH H173 |
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27 | 27 | | pbinns on DSKJLVW7X2PROD with $$_JOB 2 |
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28 | 28 | | •HR 173 IH |
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29 | 29 | | SEC. 2. SHORT-BARRELED RIFLES. 1 |
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30 | 30 | | (a) I |
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31 | 31 | | NGENERAL.—Section 5845(a) of the Internal 2 |
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32 | 32 | | Revenue Code of 1986 is amended— 3 |
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33 | 33 | | (1) by striking ‘‘(3) a rifle’’ and all that follows 4 |
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34 | 34 | | through ‘‘(5) any other weapon’’ and inserting ‘‘(3) 5 |
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35 | 35 | | any other weapon’’; and 6 |
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36 | 36 | | (2) by redesignating paragraphs (6), (7), and 7 |
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37 | 37 | | (8) as paragraphs (4), (5), and (6), respectively. 8 |
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38 | 38 | | (b) E |
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39 | 39 | | FFECTIVEDATE.—The amendment made by 9 |
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40 | 40 | | this section shall apply to calendar quarters beginning 10 |
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41 | 41 | | more than 90 days after the date of the enactment of this 11 |
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42 | 42 | | Act. 12 |
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43 | 43 | | SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 13 |
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44 | 44 | | SHORT-BARRELED RIFLES USED FOR LAW-14 |
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45 | 45 | | FUL PURPOSES. 15 |
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46 | 46 | | Section 922 of title 18, United States Code, is 16 |
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47 | 47 | | amended in each of subsections (a)(4) and (b)(4) by strik-17 |
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48 | 48 | | ing ‘‘short-barreled shotgun, or short-barreled rifle’’ and 18 |
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49 | 49 | | inserting ‘‘or short-barreled shotgun’’. 19 |
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50 | 50 | | SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES DETER-20 |
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51 | 51 | | MINED BY REFERENCE TO NATIONAL FIRE-21 |
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52 | 52 | | ARMS ACT. 22 |
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53 | 53 | | Section 5841 of the Internal Revenue Code of 1986 23 |
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54 | 54 | | is amended by adding at the end the following: 24 |
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55 | 55 | | ‘‘(f) S |
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56 | 56 | | HORT-BARRELEDRIFLEREQUIREMENTSDE-25 |
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57 | 57 | | TERMINED BYREFERENCE.—In the case of any short-bar-26 |
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60 | 60 | | •HR 173 IH |
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61 | 61 | | reled rifle registration or licensing requirement under 1 |
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62 | 62 | | State or local law which is determined by reference to the 2 |
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63 | 63 | | National Firearms Act, any person who acquires or pos-3 |
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64 | 64 | | sesses such a rifle in accordance with chapter 44 of title 4 |
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65 | 65 | | 18, United States Code, shall be treated as meeting any 5 |
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66 | 66 | | such registration or licensing requirement with respect to 6 |
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67 | 67 | | such rifle.’’. 7 |
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68 | 68 | | SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA-8 |
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69 | 69 | | TION TO SHORT-BARRELED RIFLES. 9 |
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70 | 70 | | Section 927 of title 18, United States Code, is 10 |
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71 | 71 | | amended by adding at the end the following: ‘‘Notwith-11 |
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72 | 72 | | standing the preceding sentence, a law of a State or a 12 |
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73 | 73 | | political subdivision of a State that imposes a tax, other 13 |
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74 | 74 | | than a generally applicable sales or use tax, on making, 14 |
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75 | 75 | | transferring, using, possessing, or transporting a short- 15 |
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76 | 76 | | barreled rifle in or affecting interstate or foreign com-16 |
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77 | 77 | | merce, or imposes a marking, recordkeeping or registra-17 |
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78 | 78 | | tion requirement with respect to such a rifle, shall have 18 |
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79 | 79 | | no force or effect.’’. 19 |
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80 | 80 | | SEC. 6. DESTRUCTION OF RECORDS. 20 |
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81 | 81 | | (a) I |
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82 | 82 | | NGENERAL.—Not later than 365 days after the 21 |
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83 | 83 | | date of the enactment of this Act, the Attorney General 22 |
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84 | 84 | | shall destroy any registration of an applicable rifle main-23 |
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85 | 85 | | tained in the National Firearms Registration and Trans-24 |
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86 | 86 | | fer Record pursuant to section 5841 of the Internal Rev-25 |
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89 | 89 | | •HR 173 IH |
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90 | 90 | | enue Code of 1986, any application to transfer filed under 1 |
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91 | 91 | | section 5812 of the Internal Revenue Code of 1986 that 2 |
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92 | 92 | | identifies the transferee of an applicable rifle, and any ap-3 |
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93 | 93 | | plication to make filed under section 5822 of the Internal 4 |
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94 | 94 | | Revenue Code of 1986 that identifies the maker of an ap-5 |
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95 | 95 | | plicable rifle. 6 |
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96 | 96 | | (b) A |
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97 | 97 | | PPLICABLERIFLE.—For purposes of this sec-7 |
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98 | 98 | | tion, the term ‘‘applicable rifle’’ means a rifle, or weapon 8 |
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99 | 99 | | made from a rifle, described in paragraph (3) or (4) of 9 |
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100 | 100 | | section 5845(a) of such Code (as in effect on the day be-10 |
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101 | 101 | | fore the enactment of the Home Defense and Competitive 11 |
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102 | 102 | | Shooting Act of 2023). 12 |
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103 | 103 | | Æ |
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