What does Preamble of NFA SBS Act do?

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

What does SHORT TITLE. of NFA SBS Act do?

This bill is formally titled the 'No Frivolous Application for Short-Barreled Shotguns Act' or the 'NFA SBS Act'.

What does SHORT-BARRELED SHOTGUNS. of NFA SBS Act do?

This section amends Section 5845(a) of the Internal Revenue Code of 1986, modifying the definition of short-barreled shotguns. The amendment strikes existing subsections related to short-barreled shotguns and redesignates subsequent paragraphs. Section 5845(f) of the Internal Revenue Code is amended to change the exception for shotguns and shells deemed suitable for sporting purposes. The amendment specifies that the exception now applies to shotgun shells and weapons designed to shoot shotgun shells. The amendments made by this section will apply to calendar quarters beginning more than 90 days after the Act's enactment.

What does ELIMINATION OF DISPARATE TREATMENT OF SHORT-BARRELED SHOTGUNS of NFA SBS Act do?

This section amends Section 922 of title 18, United States Code. The amendment strikes the term 'short-barreled shotgun' from subsections (a)(4) and (b)(4).

What does TREATMENT OF SHORT-BARRELED SHOTGUNS DETERMINED BY REFERENCE TO of NFA SBS Act do?

This section amends Section 5841 of the Internal Revenue Code of 1986 It adds a new subsection regarding short-barreled shotgun requirements Compliance with chapter 44 of title 18, United States Code, meets state or local registration or licensing requirements

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

This section amends Section 927 of Title 18, United States Code. It establishes that state or local laws imposing taxes (other than general sales or use taxes) on short-barreled shotguns are preempted. State or local marking, recordkeeping, or registration requirements related to short-barreled shotguns are also preempted. The preemption applies to laws that affect interstate or foreign commerce.

What does DESTRUCTION OF RECORDS. of NFA SBS Act do?

This section mandates the destruction of certain firearm registration records. The Attorney General must complete this destruction within 365 days of the Act's enactment. Records to be destroyed include registrations, transfer applications, and maker applications related to 'applicable shotguns'. An 'applicable shotgun' is defined as a shotgun described in specific sections of the Internal Revenue Code of 1986, or treated as a destructive device under those code sections.

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NFA SBS Act

Last updated: 4/28/2025 · Introduced: 4/28/2025

Author: Sheri Biggs (R-SC)

TL;DR (AI)

This bill removes short-barreled shotguns from the definition of 'firearms' for National Firearms Act purposes, potentially impacting federal regulations.
The bill eliminates restrictions on short-barreled shotguns outlined in existing federal law, specifically removing the term from certain sections of Title 18, United States Code.
It preempts state and local laws imposing taxes, marking, recordkeeping, or registration requirements on short-barreled shotguns that affect interstate commerce, and mandates the destruction of related federal firearm registration records.

119th Congressin committeeOfficial page

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Other Sections

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

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