S.Amdt. 5124

SA 5124. Mr. MARSHALL submitted an amendment intended to be proposed
to amendment SA 5099 proposed by Mr. Schumer (for Mr. Murphy (for
himself, Mr. Cornyn, Ms. Sinema, and Mr. Tillis)) to the bill S. 2938,
to make our communities safer; which was ordered to lie on the table;
as follows:

At the end of division A, add the following:

TITLE IV--HOME DEFENSE AND COMPETITIVE SHOOTING

SEC. 14001. SHORT TITLE.

This title may be cited as the ``Home Defense and
Competitive Shooting Act of 2022''.

SEC. 14002. SHORT-BARRELED RIFLES.

(a) In General.--Section 5845(a) of the Internal Revenue
Code of 1986 is amended--
(1) by striking ``(3) a rifle'' and all that follows
through ``(5) any other weapon'' and inserting ``(3) any
other weapon'', and
(2) by redesignating paragraphs (6), (7), and (8) as
paragraphs (4), (5), and (6), respectively.
(b) Effective Date.--The amendment made by this section
shall apply to calendar quarters beginning more than 90 days
after the date of the enactment of this Act.

SEC. 14003. ELIMINATION OF DISPARATE TREATMENT OF SHORT-
BARRELED RIFLES USED FOR LAWFUL PURPOSES.

Section 922 of title 18, United States Code, is amended in
each of subsections (a)(4) and (b)(4) by striking ``short-
barreled shotgun, or short-barreled rifle'' and inserting
``or short-barreled shotgun''.

SEC. 14004. TREATMENT OF SHORT-BARRELED RIFLES DETERMINED BY
REFERENCE TO NATIONAL FIREARMS ACT.

Section 5841 of the Internal Revenue Code of 1986 is
amended by adding at the end the following:
``(f) Short-Barreled Rifle Requirements Determined by
Reference.--In the case of any short-barreled rifle
registration or licensing requirement under State or local
law which is determined by reference to the National Firearms
Act, any person who acquires or possesses such a rifle in
accordance with chapter 44 of title 18, United States Code,
shall be treated as meeting any such registration or
licensing requirement with respect to such rifle.''.

SEC. 14005. PREEMPTION OF CERTAIN STATE LAWS IN RELATION TO
SHORT-BARRELED RIFLES.

Section 927 of title 18, United States Code, is amended by
adding at the end the following: ``Notwithstanding the
preceding sentence, a law of a State or a political
subdivision of a State that imposes a tax, other than a
generally applicable sales or use tax, on making,
transferring, using, possessing, or transporting a short-
barreled rifle in or affecting interstate or foreign
commerce, or imposes a marking, recordkeeping or registration
requirement with respect to such a rifle, shall have no force
or effect.''.

SEC. 14006. DESTRUCTION OF RECORDS.

(a) In General.--Not later than 365 days after the date of
the enactment of this Act, the Attorney General shall destroy
any registration of an applicable rifle maintained in the
National Firearms Registration and Transfer Record pursuant
to section 5841 of the Internal Revenue Code of 1986, any
application to transfer filed under section 5812 of the
Internal Revenue Code of 1986 that identifies the transferee
of an applicable rifle, and any application to make filed
under section 5822 of the Internal Revenue Code of 1986 that
identifies the maker of an applicable rifle.
(b) Applicable Rifle.--For purposes of this section, the
term ``applicable rifle'' means a rifle, or weapon made from
a rifle, described in paragraph (3) or (4) of section 5845(a)
of such Code (as in effect on the day before the enactment of
the Home Defense and Competitive Shooting Act of 2022).
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