Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB163 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	II
2	2	118THCONGRESS
3	3	1
4	4	STSESSION S. 163
5	5	To amend the Internal Revenue Code of 1986 to remove short-barreled
6	6	rifles, short-barreled shotguns, and certain other weapons from the defini-
7	7	tion of firearms for purposes of the National Firearms Act, and for
8	8	other purposes.
9	9	IN THE SENATE OF THE UNITED STATES
10	10	JANUARY31, 2023
11	11	Mr. M
12	12	ARSHALL(for himself, Mr. BARRASSO, Mr. BOOZMAN, Mr. CRAPO, Mr.
13	13	C
14	14	RUZ, Mr. DAINES, Mrs. HYDE-SMITH, Mr. KENNEDY, Mr. LEE, Ms.
15	15	L
16	16	UMMIS, Mr. MULLIN, Mr. PAUL, Mr. RISCH, Mr. ROUNDS, Mr. SCOTT
17	17	of Florida, Mr. T
18	18	HUNE, and Mr. TUBERVILLE) introduced the following
19	19	bill; which was read twice and referred to the Committee on Finance
20	20	A BILL
21	21	To amend the Internal Revenue Code of 1986 to remove
22	22	short-barreled rifles, short-barreled shotguns, and certain
23	23	other weapons from the definition of firearms for pur-
24	24	poses of the National Firearms Act, and for other pur-
25	25	poses.
26	26	Be it enacted by the Senate and House of Representa-1
27	27	tives of the United States of America in Congress assembled, 2
28	28	SECTION 1. SHORT TITLE. 3
29	29	This Act may be cited as the ‘‘Stop Harassing Own-4
30	30	ers of Rifles Today Act’’ or the ‘‘SHORT Act’’. 5
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33	33	•S 163 IS
34	34	SEC. 2. DEFINITION OF FIREARM. 1
35	35	(a) I
36	36	NGENERAL.—Subsection (a) of section 5845 of 2
37	37	the Internal Revenue Code of 1986 is amended— 3
38	38	(1) by striking ‘‘(1) a shotgun’’ and all that fol-4
39	39	lows through ‘‘as defined in subsection (e);’’, and 5
40	40	(2) by redesignating paragraphs (6) through 6
41	41	(8) as paragraphs (1) through (3), respectively. 7
42	42	(b) S
43	43	HOTGUNSNOTTREATED ASDESTRUCTIVEDE-8
44	44	VICES.—Section 5485(f) of the Internal Revenue Code of 9
45	45	1986 is amended by striking ‘‘except a shotgun or shotgun 10
46	46	shell which the Secretary finds is generally recognized as 11
47	47	particularly suitable for sporting purposes’’ and inserting 12
48	48	‘‘except shotgun shells and any weapon that is designed 13
49	49	to shoot shotgun shells’’. 14
50	50	(c) C
51	51	ONFORMINGAMENDMENT.—Section 5811(a) of 15
52	52	the Internal Revenue Code of 1986 is amended by striking 16
53	53	‘‘, except, the transfer tax on any firearm classified as any 17
54	54	other weapon under section 5845(e) shall be at the rate 18
55	55	of $5 for each such firearm transferred’’. 19
56	56	(d) E
57	57	FFECTIVEDATE.—The amendment made by 20
58	58	this section shall apply to calendar quarters beginning 21
59	59	more than 90 days after the date of the enactment of this 22
60	60	Act. 23
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63	63	•S 163 IS
64	64	SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 1
65	65	SHORT-BARRELED RIFLES AND SHORT-BAR-2
66	66	RELED SHOTGUNS USED FOR LAWFUL PUR-3
67	67	POSES. 4
68	68	Section 922 of title 18, United States Code, is 5
69	69	amended— 6
70	70	(1) in subsection (a)(4)— 7
71	71	(A) by striking ‘‘device,’’ and inserting 8
72	72	‘‘device or’’; and 9
73	73	(B) by striking ‘‘short-barreled shotgun, or 10
74	74	short-barreled rifle,’’; and 11
75	75	(2) in subsection (b)(4)— 12
76	76	(A) by striking ‘‘device,’’ and inserting 13
77	77	‘‘device or’’; and 14
78	78	(B) by striking ‘‘short-barreled shotgun, or 15
79	79	short-barreled rifle,’’. 16
80	80	SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT- 17
81	81	BARRELED SHOTGUNS, AND OTHER WEAP-18
82	82	ONS DETERMINED BY REFERENCE TO NA-19
83	83	TIONAL FIREARMS ACT. 20
84	84	Section 5841 of the Internal Revenue Code of 1986 21
85	85	is amended by adding at the end the following: 22
86	86	‘‘(f) R
87	87	EQUIREMENTS FOR SHORT-BARRELEDRI-23
88	88	FLES, SHORT-BARRELEDSHOTGUNS, ANDOTHERWEAP-24
89	89	ONSDETERMINED BY REFERENCE.—In the case of any 25
90	90	registration or licensing requirement under State or local 26
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93	93	•S 163 IS
94	94	law with respect to a short-barreled rifle, short-barreled 1
95	95	shotgun, or any other weapon (as defined in section 2
96	96	5845(e)) which is determined by reference to the National 3
97	97	Firearms Act, any person who acquires or possesses such 4
98	98	rifle, shotgun, or other weapon in accordance with chapter 5
99	99	44 of title 18, United States Code, shall be treated as 6
100	100	meeting any such registration or licensing requirement 7
101	101	with respect to such rifle, shotgun, or other weapon.’’. 8
102	102	SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA-9
103	103	TION TO SHORT-BARRELED RIFLES, SHORT- 10
104	104	BARRELED SHOTGUNS, AND OTHER WEAP-11
105	105	ONS. 12
106	106	Section 927 of title 18, United States Code, is 13
107	107	amended— 14
108	108	(1) by striking ‘‘No provision’’ and inserting 15
109	109	the following: 16
110	110	‘‘(a) I
111	111	NGENERAL.—No provision’’; and 17
112	112	(2) by adding at the end the following: 18
113	113	‘‘(b) T
114	114	AXES ONSHORT-BARRELEDRIFLES, SHORT- 19
115	115	B
116	116	ARRELEDSHOTGUNS, ANDOTHERWEAPONS.—Not-20
117	117	withstanding subsection (a), a law of a State or a political 21
118	118	subdivision of a State that imposes a tax, other than a 22
119	119	generally applicable sales or use tax, on making, transfer-23
120	120	ring, using, possessing, or transporting a short-barreled 24
121	121	rifle, short-barreled shotgun, or any other weapon (as that 25
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124	124	•S 163 IS
125	125	term is defined in section 5845 of the Internal Revenue 1
126	126	Code of 1986) in or affecting interstate or foreign com-2
127	127	merce, or imposes a marking, recordkeeping, or registra-3
128	128	tion requirement with respect to such a rifle, shotgun, or 4
129	129	other weapon, shall have no force or effect.’’. 5
130	130	SEC. 6. DESTRUCTION OF RECORDS. 6
131	131	(a) I
132	132	NGENERAL.—Not later than 365 days after the 7
133	133	date of the enactment of this Act, the Attorney General 8
134	134	shall destroy— 9
135	135	(1) any registration of an applicable weapon 10
136	136	maintained in the National Firearms Registration 11
137	137	and Transfer Record pursuant to section 5841 of 12
138	138	the Internal Revenue Code of 1986, 13
139	139	(2) any application to transfer filed under sec-14
140	140	tion 5812 of such Code that identifies the transferee 15
141	141	of an applicable weapon, and 16
142	142	(3) any application to make filed under section 17
143	143	5822 of such Code that identifies the maker of an 18
144	144	applicable weapon. 19
145	145	(b) A
146	146	PPLICABLEWEAPON.—For purposes of this sec-20
147	147	tion, the term ‘‘applicable weapon’’ means— 21
148	148	(1) a rifle, or weapon made from a rifle, de-22
149	149	scribed in paragraph (3) or (4) of section 5845(a) 23
150	150	of the Internal Revenue Code of 1986 (as in effect 24
151	151	on the day before the enactment of this Act), 25
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154	154	•S 163 IS
155	155	(2) any shotgun— 1
156	156	(A) described in paragraph (1) or (2) of 2
157	157	section 5845(a) of the Internal Revenue Code 3
158	158	of 1986 (as in effect on the day before the en-4
159	159	actment of this Act), or 5
160	160	(B) treated as destructive device under 6
161	161	5845(f) of such Code (as in effect on the day 7
162	162	before the enactment of this Act) and not so 8
163	163	treated under such section as in effect imme-9
164	164	diately after such date, and 10
165	165	(3) any other weapon, as defined in section 11
166	166	5845(e) of such Code. 12
167	167	Æ
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