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H.R. 151House118th Congress (2023-2025)In Committee

NFA SBS Act

Sponsored by Jeff DuncanRep. Jeff Duncan (R-SC)
Introduced January 9, 2023

AI-Generated Summary

Updated January 20, 2026 at 1:50 AM UTC

The NFA SBS Act changes federal law so short‑barreled shotguns are no longer classified as firearms under the National Firearms Act. This removes special tax, registration, and criminal treatment of these weapons, aligns them with other shotguns, and blocks states from imposing extra taxes or registration requirements on them. It also orders the destruction of existing federal records related to short‑barreled shotgun registrations.

Key Provisions

  • Amends the Internal Revenue Code to take short‑barreled shotguns out of the definition of a firearm under the National Firearms Act, so they are no longer treated as a regulated firearm for tax and registration purposes.
  • Changes related criminal statutes to remove the term “short‑barreled shotgun” from certain prohibitions, eliminating special treatment of these weapons under federal law.
  • Adds a rule that if a state or local short‑barreled shotgun registration or licensing requirement is based on the NFA, anyone who legally possesses the shotgun under federal law automatically meets that requirement.
  • Preempts state or local taxes, marking, record‑keeping, or registration fees specifically targeting short‑barreled shotguns, making such measures unenforceable.
  • Requires the Attorney General to delete existing federal registration and transfer records for short‑barreled shotguns within one year of the law’s enactment.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Ways and Means Committee

January 9, 2023

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HouseIntro Referral

Introduced in House

January 9, 2023

HouseIntro Referral

Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Ways and Means Committee

January 9, 2023

Bill Text

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Introduced in HouseIssued January 9, 2023

I

118th CONGRESS

1st Session

H. R. 151

IN THE HOUSE OF REPRESENTATIVES

January 9, 2023

Mr. Duncan (for himself, Mr. Aderholt, Mr. Bishop of North Carolina, Mr. Brecheen, Mr. Buck, Mrs. Cammack, Mr. Cline, Mr. Cloud, Mr. Crenshaw, Mr. Davidson, Mr. Gaetz, Mr. Good of Virginia, Mr. Gosar, Mr. Guest, Mr. Harris, Mrs. Harshbarger, Mr. Hern, Mr. Kelly of Pennsylvania, Mr. LaMalfa, Mr. LaTurner, Mr. Mast, Mrs. Miller of Illinois, Mr. Mooney, Mr. Norman, Mr. Sessions, Mr. Reschenthaler, Mr. Rosendale, Mr. Roy, Mr. Perry, Mr. Stauber, Mr. Thompson of Pennsylvania, Mr. Timmons, Mr. Weber of Texas, Mr. Wilson of South Carolina, and Mr. Womack) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To amend the Internal Revenue Code of 1986 to remove short-barreled shotguns from the definition of firearms for purposes of the National Firearms Act, and for other purposes.

1.

Short title

This Act may be cited as the No Frivolous Application for Short-Barreled Shotguns Act or as the NFA SBS Act.

2.

Short-barreled shotguns

(a)

In general

Section 5845(a) of the Internal Revenue Code of 1986 is amended—

(1)

by striking (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) and inserting (1), and

(2)

by redesignating paragraphs (4) through (8) as paragraphs (2) through (6), respectively.

(b)

Shotguns not treated as destructive devices

Section 5485(f) of such Code is amended by striking except a shotgun or shotgun shell which the Secretary finds is generally recognized as particularly suitable for sporting purposes and inserting except shotgun shells and any weapon that is designed to shoot shotgun shells.

(c)

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.

3.

Elimination of disparate treatment of short-barreled shotguns 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,.

4.

Treatment of short-barreled shotguns 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 shotgun requirements determined by reference

In the case of any short-barreled shotgun 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 shotgun 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 shotgun.

.

5.

Preemption of certain State laws in relation to short-barreled shotguns

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 shotgun in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping or registration requirement with respect to such a shotgun, shall have no force or effect..

6.

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 shotgun 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 shotgun, and any application filed under section 5822 of the Internal Revenue Code of 1986 that identifies the maker of an applicable shotgun.

(b)

Applicable shotgun

For purposes of this section, the term applicable shotgun means any shotgun—

(1)

described in paragraph (1) or (2) of section 5845(a) of the Internal Revenue Code of 1986 (as in effect on the day before the enactment of this Act), or

(2)

treated as destructive device under 5845(f) of such Code (as in effect on the day before the enactment of this Act) and not so treated under such section as in effect immediately after such date.