NFA Short-Barreled Shotgun Act

Summary#

This bill would change federal rules about short-barreled shotguns (SBS). It removes SBS from the definition of "firearm" in the National Firearms Act (Internal Revenue Code section 5845). It also changes a related rule about when a shotgun is treated as a destructive device. The bill removes the words "short-barreled shotgun" from two parts of 18 U.S.C. 922. It adds a rule saying that if a state or local registration or license rule refers to the National Firearms Act, a person who acquires or possesses the shotgun under chapter 44 of title 18 will be treated as meeting the state or local requirement. The bill would stop state or local taxes (other than general sales or use taxes) and state marking, recordkeeping, or registration rules that apply specifically to short-barreled shotguns and that affect interstate or foreign commerce. It also requires the Attorney General to destroy certain federal registration and transfer records for affected shotguns within 365 days. The effective date for the tax-code changes is calendar quarters beginning more than 90 days after enactment. The bill was introduced in the House on April 28, 2025, and referred to the Committees on Ways and Means and the Judiciary.

What it means for you#

  • If you own or handle a short-barreled shotgun, the bill would remove that type of shotgun from the part of the tax code called the National Firearms Act.
  • The bill would limit state or local taxes and marking, recordkeeping, or registration rules that specifically target short-barreled shotguns when those laws affect interstate or foreign commerce.
  • The federal government would be required to destroy certain federal registration and transfer records for those shotguns within one year of the law taking effect.
  • The bill sets an effective date for some changes at more than 90 days after enactment.

Expenses#

No publicly available information on costs or budgetary effects is included in the bill text or metadata provided.

Proponents' View#

No publicly available information on proponents' full statements or cost estimates is included in the bill text or metadata. The bill text and its short title show the sponsors' intent: to remove short-barreled shotguns from the National Firearms Act, change related definitions, preempt certain state requirements, and order destruction of certain federal records.

Opponents' View#

No publicly available information on opponents' statements or analyses is included in the bill text or metadata provided.