To amend the Internal Revenue Code of 1986 to remove short-barreled rifles, short-barreled shotguns, and certain other weapons from the definition of firearms for purposes of the National Firearms Act, and for other purposes.
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Summary
What This Bill Does
The bill requires definition of firearm Subsection (a) of section 5845 of the Internal Revenue Code of 1986 is amended to read as follows: The term firearm means— a machinegun, any silencer (as defined in section 921 of title, defines elimination of disparate treatment of short-barreled rifles and short-barreled shotguns used for lawful purposes Section 922 of title 18, United States Code, is amended— in subsection (a)(4)— by striking, and requires treatment of short-barreled rifles, short-barreled shotguns, and other weapons determined by reference to National Firearms Act Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end. It relies on definition changes, compliance mandates, tax rate changes, and exemptions. The main policy areas are Regulated Industries and Finance.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk and Regulated entities and members of the public affected by the bill could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Regulated entities and members of the public affected by the bill would take on compliance duties, and Businesses and employers affected by the bill would take on compliance duties.
Key Provisions
- Requires definition of firearm Subsection (a) of section 5845 of the Internal Revenue Code of 1986 is amended to read as follows: The term firearm means— a machinegun, any silencer (as defined in section 921 of title...
- Defines elimination of disparate treatment of short-barreled rifles and short-barreled shotguns used for lawful purposes Section 922 of title 18, United States Code, is amended— in subsection (a)(4)— by striking...
- Requires treatment of short-barreled rifles, short-barreled shotguns, and other weapons determined by reference to National Firearms Act Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end...
- Requires preemption of certain State laws in relation to short-barreled rifles and short-barreled shotguns Section 927 of title 18, United States Code, is amended— by striking No provision and inserting the following...
- Requires destruction of records.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires definition of firearm Subsection (a) of section 5845 of the Internal Revenue Code of 1986 is amended to read as follows: The term firearm means— a machinegun, any silencer (as defined in section 921 of title, defines elimination of disparate treatment of short-barreled rifles and short-barreled shotguns used for lawful purposes Section 922 of title 18, United States Code, is amended— in subsection (a)(4)— by striking, and requires treatment of short-barreled rifles, short-barreled shotguns, and other weapons determined by reference to National Firearms Act Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end.
Key Policy Areas
Regulated Industries, Finance
Primary Purpose
The bill requires definition of firearm Subsection (a) of section 5845 of the Internal Revenue Code of 1986 is amended to read as follows: The term firearm means— a machinegun, any silencer (as defined in section 921 of title, defines elimination of disparate treatment of short-barreled rifles and short-barreled shotguns used for lawful purposes Section 922 of title 18, United States Code, is amended— in subsection (a)(4)— by striking, and requires treatment of short-barreled rifles, short-barreled shotguns, and other weapons determined by reference to National Firearms Act Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
- Regulated entities and members of the public affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Regulated entities and members of the public affected by the bill
- Businesses and employers affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Clyde (for himself, Mr. Norman, Mr. Rosendale, Mrs. Miller …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
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