Removing Federal Taxes and Registration Requirements for Short-Barreled Shotguns
This bill removes short-barreled shotguns (SBS) from the definition of firearms under the National Firearms Act (NFA). This amendment eliminates the federal taxation and registration requirements associated with the NFA for such weapons. Additionally, the act mandates the destruction of existing federal registration records for SBS within 365 days and preempts certain state and local laws that impose specific taxes or registration requirements on these shotguns.
Key points
Short-barreled shotguns are removed from the National Firearms Act (NFA) definition, eliminating associated federal taxation and registration requirements.
The Attorney General must destroy existing federal registration records for short-barreled shotguns within 365 days of the law's enactment.
The law preempts state or local laws that impose taxes (other than general sales taxes) or registration requirements specifically on short-barreled shotguns.
Expired
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