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Eliminating Federal Taxes and Registration for Short-Barreled Rifles and Shotguns

This bill removes short-barreled rifles, short-barreled shotguns, and certain other weapons from the definition of firearms under the National Firearms Act (NFA). Consequently, citizens would no longer be required to pay federal transfer taxes or register these specific items. Furthermore, the law mandates the Attorney General to destroy existing federal records related to the ownership of these weapons and preempts certain state and local taxes and registration requirements.
Key points
Ends the federal taxation and registration requirement for short-barreled rifles, shotguns, and certain other weapons.
Requires the Attorney General to destroy existing registration records for these specific weapons within 365 days of enactment.
Federal law preempts state and local taxes (except general sales tax) or registration requirements for these weapons.
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Additional Information
Print number: 118_S_163
Sponsor: Sen. Marshall, Roger [R-KS]
Process start date: 2023-01-31