What does Preamble of SHORT Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment aims to remove short-barreled rifles, short-barreled shotguns, and certain other weapons from the definition of firearms. This removal is specifically for purposes related to the National Firearms Act.

What does SHORT TITLE. of SHORT Act do?

This Act is formally titled the 'Stop Harassing Owners of Rifles Today Act' or the 'SHORT Act'.

What does DEFINITION OF FIREARM. of SHORT Act do?

This section amends the Internal Revenue Code of 1986 to redefine 'firearm'. The definition of 'firearm' now includes machineguns, silencers, and destructive devices, but excludes antique firearms and certain collector's items. Shotguns are now treated as weapons for tax purposes, regardless of suitability for sporting purposes. A conforming amendment is made to section 5811(a) of the Internal Revenue Code of 1986, removing a specific transfer tax rate for firearms classified as other weapons. The amendments apply to calendar quarters beginning after a 90-day period following the Act's enactment.

What does ELIMINATION OF DISPARATE TREATMENT OF SHORT-BARRELED RIFLES AND of SHORT Act do?

This section amends Section 922 of Title 18, United States Code. The amendments involve subsections (a)(4) and (b)(4). The text strikes references to 'short-barreled shotgun, or short-barreled rifle' in both subsections. The text also strikes references to ', machinegun' and inserts 'or machinegun' in both subsections.

What does TREATMENT OF SHORT-BARRELED RIFLES, SHORT-BARRELED SHOTGUNS, of SHORT Act do?

This section amends Section 5841 of the Internal Revenue Code of 1986. It establishes requirements for short-barreled rifles, short-barreled shotguns, and other weapons defined by reference to the National Firearms Act. Individuals who acquire or possess these weapons in accordance with Chapter 44 of Title 18, United States Code, are treated as meeting any state or local registration or licensing requirements.

What does PREEMPTION OF CERTAIN STATE LAWS IN RELATION TO SHORT-BARRELED of SHORT Act do?

This section amends Section 927 of Title 18, United States Code. The amendment modifies existing language to include a subsection (a) stating 'No provision.' A new subsection (b) is added, which states that state or local laws imposing taxes (other than general sales or use taxes) on short-barreled rifles or shotguns are preempted. This preemption extends to laws imposing marking, recordkeeping, or registration requirements related to short-barreled rifles or shotguns. The preemption applies to laws that affect interstate or foreign commerce.

What does DESTRUCTION OF RECORDS. of SHORT Act do?

This section mandates the destruction of certain firearm-related records held by the Attorney General. The destruction must occur within 365 days of the Act's enactment. Records to be destroyed include registrations, transfer applications, and manufacturing applications related to 'applicable weapons'. An 'applicable weapon' is defined as a rifle or weapon derived from a rifle, certain shotguns, or other weapons as defined in the Internal Revenue Code. The definition of 'applicable weapon' references specific sections of the Internal Revenue Code of 1986, as in effect before the Act's enactment.

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SHORT Act

Last updated: 3/27/2025 · Introduced: 3/27/2025

Author: Andrew Clyde (R-GA)

TL;DR (AI)

The bill modifies the definition of 'firearm' in the Internal Revenue Code, excluding certain antique and collector's items while clarifying the treatment of shotguns for tax purposes.
It removes references to short-barreled rifles and shotguns from specific sections of Title 18 of the United States Code, and adjusts language related to machineguns.
The bill preempts state and local laws that impose taxes, marking, recordkeeping, or registration requirements on short-barreled rifles and shotguns, and mandates the destruction of related federal records.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 5 more.

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