Us Congress 2023-2024 Regular Session

Us Congress House Bill HB173 Compare Versions

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11 I
22 118THCONGRESS
33 1
44 STSESSION H. R. 173
55 To amend the Internal Revenue Code of 1986 to remove short-barreled
66 rifles from the definition of firearms for purposes of the National Fire-
77 arms Act, and for other purposes.
88 IN THE HOUSE OF REPRESENTATIVES
99 JANUARY9, 2023
1010 Mr. G
1111 RIFFITHintroduced the following bill; which was referred to the Com-
1212 mittee on Ways and Means, and in addition to the Committee on the Ju-
1313 diciary, for a period to be subsequently determined by the Speaker, in
1414 each case for consideration of such provisions as fall within the jurisdic-
1515 tion of the committee concerned
1616 A BILL
1717 To amend the Internal Revenue Code of 1986 to remove
1818 short-barreled rifles from the definition of firearms for
1919 purposes of the National Firearms Act, and for other
2020 purposes.
2121 Be it enacted by the Senate and House of Representa-1
2222 tives of the United States of America in Congress assembled, 2
2323 SECTION 1. SHORT TITLE. 3
2424 This Act may be cited as the ‘‘Home Defense and 4
2525 Competitive Shooting Act of 2023’’. 5
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2828 •HR 173 IH
2929 SEC. 2. SHORT-BARRELED RIFLES. 1
3030 (a) I
3131 NGENERAL.—Section 5845(a) of the Internal 2
3232 Revenue Code of 1986 is amended— 3
3333 (1) by striking ‘‘(3) a rifle’’ and all that follows 4
3434 through ‘‘(5) any other weapon’’ and inserting ‘‘(3) 5
3535 any other weapon’’; and 6
3636 (2) by redesignating paragraphs (6), (7), and 7
3737 (8) as paragraphs (4), (5), and (6), respectively. 8
3838 (b) E
3939 FFECTIVEDATE.—The amendment made by 9
4040 this section shall apply to calendar quarters beginning 10
4141 more than 90 days after the date of the enactment of this 11
4242 Act. 12
4343 SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 13
4444 SHORT-BARRELED RIFLES USED FOR LAW-14
4545 FUL PURPOSES. 15
4646 Section 922 of title 18, United States Code, is 16
4747 amended in each of subsections (a)(4) and (b)(4) by strik-17
4848 ing ‘‘short-barreled shotgun, or short-barreled rifle’’ and 18
4949 inserting ‘‘or short-barreled shotgun’’. 19
5050 SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES DETER-20
5151 MINED BY REFERENCE TO NATIONAL FIRE-21
5252 ARMS ACT. 22
5353 Section 5841 of the Internal Revenue Code of 1986 23
5454 is amended by adding at the end the following: 24
5555 ‘‘(f) S
5656 HORT-BARRELEDRIFLEREQUIREMENTSDE-25
5757 TERMINED BYREFERENCE.—In the case of any short-bar-26
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6060 •HR 173 IH
6161 reled rifle registration or licensing requirement under 1
6262 State or local law which is determined by reference to the 2
6363 National Firearms Act, any person who acquires or pos-3
6464 sesses such a rifle in accordance with chapter 44 of title 4
6565 18, United States Code, shall be treated as meeting any 5
6666 such registration or licensing requirement with respect to 6
6767 such rifle.’’. 7
6868 SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA-8
6969 TION TO SHORT-BARRELED RIFLES. 9
7070 Section 927 of title 18, United States Code, is 10
7171 amended by adding at the end the following: ‘‘Notwith-11
7272 standing the preceding sentence, a law of a State or a 12
7373 political subdivision of a State that imposes a tax, other 13
7474 than a generally applicable sales or use tax, on making, 14
7575 transferring, using, possessing, or transporting a short- 15
7676 barreled rifle in or affecting interstate or foreign com-16
7777 merce, or imposes a marking, recordkeeping or registra-17
7878 tion requirement with respect to such a rifle, shall have 18
7979 no force or effect.’’. 19
8080 SEC. 6. DESTRUCTION OF RECORDS. 20
8181 (a) I
8282 NGENERAL.—Not later than 365 days after the 21
8383 date of the enactment of this Act, the Attorney General 22
8484 shall destroy any registration of an applicable rifle main-23
8585 tained in the National Firearms Registration and Trans-24
8686 fer Record pursuant to section 5841 of the Internal Rev-25
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8989 •HR 173 IH
9090 enue Code of 1986, any application to transfer filed under 1
9191 section 5812 of the Internal Revenue Code of 1986 that 2
9292 identifies the transferee of an applicable rifle, and any ap-3
9393 plication to make filed under section 5822 of the Internal 4
9494 Revenue Code of 1986 that identifies the maker of an ap-5
9595 plicable rifle. 6
9696 (b) A
9797 PPLICABLERIFLE.—For purposes of this sec-7
9898 tion, the term ‘‘applicable rifle’’ means a rifle, or weapon 8
9999 made from a rifle, described in paragraph (3) or (4) of 9
100100 section 5845(a) of such Code (as in effect on the day be-10
101101 fore the enactment of the Home Defense and Competitive 11
102102 Shooting Act of 2023). 12
103103 Æ
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