I
119THCONGRESS
1
STSESSION 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 defini-
tion of firearms for purposes of the National Firearms Act, and for
other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH27, 2025
Mr. C
LYDE(for himself, Mrs. MILLERof Illinois, Mr. PERRY, Mr. GOSAR, Mr.
D
ONALDS, Mr. CRANE, Mr. SELF, Mr. ARRINGTON, Mr. HIGGINSof Lou-
isiana, Mr. M
OOREof Alabama, Mr. HARRISof Maryland, Ms. BOEBERT,
Mr. C
LINE, Mrs. LUNA, Mr. BRECHEEN, Mr. HUDSON, Ms. GREENEof
Georgia, Mrs. B
IGGSof South Carolina, Mr. GILLof Texas, Mr. BABIN,
Mr. H
UNT, Mrs. MILLERof West Virginia, Mr. CRAWFORD, Mr. OGLES,
Mr. E
ZELL, Mr. BERGMAN, Mr. DUNNof Florida, Mr. WEBSTERof Flor-
ida, Mr. M
ASSIE, Mr. BIGGSof Arizona, Mr. WEBERof Texas, Mr.
M
OOLENAAR, Mr. NEHLS, Mr. FRY, Mr. ROSE, Mrs. CAMMACK, Mr.
W
IED, Mr. HARRIGAN, Mr. EDWARDS, Mr. GUTHRIE, Mrs. BICE, Mr.
A
USTINSCOTTof Georgia, Mr. WALBERG, Mr. MCDOWELL, Mr.
B
URCHETT, and Mr. RESCHENTHALER) introduced the following bill;
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committee on the Judiciary, for a period to be subsequently
determined by the Speaker, in each case for consideration of such provi-
sions as fall within the jurisdiction of the committee concerned 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 pur-
poses of the National Firearms Act, and for other pur-
poses.
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Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Stop Harassing Own-4
ers of Rifles Today Act’’ or as the ‘‘SHORT Act’’. 5
SEC. 2. DEFINITION OF FIREARM. 6
(a) I
NGENERAL.—Subsection (a) of section 5845 of 7
the Internal Revenue Code of 1986 is amended to read 8
as follows: 9
‘‘(a) F
IREARM.— 10
‘‘(1) I
N GENERAL .—The term ‘firearm’ 11
means— 12
‘‘(A) a machinegun, 13
‘‘(B) any silencer (as defined in section 14
921 of title 18, United States Code), and 15
‘‘(C) a destructive device. 16
‘‘(2) E
XCEPTION.—The term ‘firearm’ shall not 17
include an antique firearm or any device (other than 18
a machinegun or destructive device) which, although 19
designed as a weapon, the Secretary finds by reason 20
of the date of its manufacture, value, design, and 21
other characteristics is primarily a collector’s item 22
and is not likely to be used as a weapon.’’. 23
(b) S
HOTGUNSNOTTREATED ASDESTRUCTIVEDE-24
VICES.—Section 5845(f) of the Internal Revenue Code of 25
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1986 is amended by striking ‘‘except a shotgun or shotgun 1
shell which the Secretary finds is generally recognized as 2
particularly suitable for sporting purposes’’ and inserting 3
‘‘except shotgun shells and any weapon that is designed 4
to shoot shotgun shells’’. 5
(c) C
ONFORMINGAMENDMENTS.—Section 5811(a) of 6
the Internal Revenue Code of 1986 is amended by striking 7
‘‘, except, the transfer tax on any firearm classified as any 8
other weapon under section 5845(e) shall be at the rate 9
of $5 for each such firearm transferred’’. 10
(d) E
FFECTIVEDATE.—The amendment made by 11
this section shall apply to calendar quarters beginning 12
after the 90-day period that starts on the date of the en-13
actment of this Act. 14
SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 15
SHORT-BARRELED RIFLES AND SHORT-BAR-16
RELED SHOTGUNS USED FOR LAWFUL PUR-17
POSES. 18
Section 922 of title 18, United States Code, is 19
amended— 20
(1) in subsection (a)(4)— 21
(A) by striking ‘‘, machinegun’’ and insert-22
ing ‘‘or machinegun’’; and 23
(B) by striking ‘‘short-barreled shotgun, or 24
short-barreled rifle,’’; and 25
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(2) in subsection (b)(4)— 1
(A) by striking ‘‘, machinegun’’ and insert-2
ing ‘‘or machinegun’’; and 3
(B) by striking ‘‘short-barreled shotgun, or 4
short-barreled rifle,’’. 5
SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT- 6
BARRELED SHOTGUNS, AND OTHER WEAP-7
ONS DETERMINED BY REFERENCE TO NA-8
TIONAL FIREARMS ACT. 9
Section 5841 of the Internal Revenue Code of 1986 10
is amended by adding at the end the following: 11
‘‘(f) R
EQUIREMENTS FOR SHORT-BARRELEDRI-12
FLES, SHORT-BARRELEDSHOTGUNS, ANDOTHERWEAP-13
ONSDETERMINED BY REFERENCE.—In the case of any 14
registration or licensing requirement under State or local 15
law with respect to a short-barreled rifle, short-barreled 16
shotgun, or any other weapon (as defined in section 17
5845(e)) which is determined by reference to the National 18
Firearms Act, any person who acquires or possesses such 19
rifle, shotgun, or other weapon in accordance with chapter 20
44 of title 18, United States Code, shall be treated as 21
meeting any such registration or licensing requirement 22
with respect to such rifle, shotgun, or other weapon.’’. 23
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SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA-1
TION TO SHORT-BARRELED RIFLES AND 2
SHORT-BARRELED SHOTGUNS. 3
Section 927 of title 18, United States Code, is 4
amended— 5
(1) by striking ‘‘No provision’’ and inserting 6
the following: 7
‘‘(a) I
NGENERAL.—No provision.’’; and 8
(2) by adding at the end the following: 9
‘‘(b) T
AXES ON SHORT-BARRELEDRIFLES OR 10
S
HORT-BARRELED SHOTGUNS.—Notwithstanding sub-11
section (a), a law of a State or a political subdivision of 12
a State that imposes a tax, other than a generally applica-13
ble sales or use tax, on making, transferring, using, pos-14
sessing, or transporting a short-barreled rifle or short-bar-15
reled shotgun in or affecting interstate or foreign com-16
merce, or imposes a marking, recordkeeping, or registra-17
tion requirement with respect to such a rifle or shotgun, 18
shall have no force or effect.’’. 19
SEC. 6. DESTRUCTION OF RECORDS. 20
(a) I
NGENERAL.—Not later than 365 days after the 21
date of the enactment of this Act, the Attorney General 22
shall destroy— 23
(1) any registration of an applicable weapon 24
maintained in the National Firearms Registration 25
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and Transfer Record pursuant to section 5841 of 1
the Internal Revenue Code of 1986, 2
(2) any application to transfer filed under sec-3
tion 5812 of such Code that identifies the transferee 4
of an applicable weapon, and 5
(3) any application to make filed under section 6
5822 of such Code that identifies the maker of an 7
applicable weapon. 8
(b) A
PPLICABLEWEAPON.—For purposes of this sec-9
tion, the term ‘‘applicable weapon’’ means— 10
(1) a rifle, or weapon made from a rifle, de-11
scribed in paragraph (3) or (4) of section 5845(a) 12
of the Internal Revenue Code of 1986 (as in effect 13
on the day before the enactment of this Act), 14
(2) any shotgun— 15
(A) described in paragraph (1) or (2) of 16
section 5845(a) of the Internal Revenue Code 17
of 1986 (as in effect on the day before the en-18
actment of this Act), or 19
(B) treated as destructive device under 20
5845(f) of such Code (as in effect on the day 21
before the enactment of this Act) and not so 22
treated under such section as in effect imme-23
diately after such date, and 24
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(3) any other weapon, as defined in section 1
5845(e) of such Code. 2
Æ
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