H.R. 646House118th Congress (2023-2025)In Committee

SHORT Act

Introduced January 31, 2023

AI-Generated Summary

Updated January 20, 2026 at 2:49 AM UTC

The SHORT Act changes federal tax and firearms laws so that short‑barreled rifles, short‑barreled shotguns and certain other weapons are no longer classified as firearms for the National Firearms Act and related tax rules. It also makes owners of these weapons automatically meet any state or local registration or licensing requirements, blocks state taxes or fees on them, and orders the destruction of existing federal registration records.

Key Provisions

  • Amends the Internal Revenue Code to remove short‑barreled rifles, short‑barreled shotguns and certain weapons from the definition of “firearm” for tax purposes.
  • Updates 18 U.S.C. to eliminate disparate treatment of short‑barreled rifles and shotguns under federal law.
  • Treats acquisition of these weapons under federal law as satisfying any state or local registration or licensing requirements.
  • Preempts state or local taxes, fees, marking, record‑keeping, or registration requirements specifically targeting short‑barreled rifles or shotguns.
  • Requires the Attorney General to destroy all existing NFA registration and transfer records for the affected weapons within one year of enactment.

Legislative Activity

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2 earlier actions
HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR H621)

February 1, 2023

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HouseIntro Referral

Introduced in House

January 31, 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.

January 31, 2023

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H621)

February 1, 2023

Floor Debate

9 members

What members said about H.R. 646 on the floor

9 Republicans
Andrew S. Clyde
Rep. Andrew S. ClydeR-GA-9 · Feb 1, 2023

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and include extraneous materials. Mr. Speaker, I yield myself such time…

Kat Cammack
Rep. Kat CammackR-FL-3 · Feb 1, 2023

Mr. Speaker, I thank the gentleman from Georgia (Mr. Clyde) for hosting this Special Order on an important topic. My speech is well beyond the time I am allotted, so I am just going to dispense with…

Lauren Boebert
Rep. Lauren BoebertR-CO-3 · Feb 1, 2023

Mr. Speaker, first, I thank my friend, fellow Freedom Caucus colleague, and proven fighter for the Second Amendment, Mr. Clyde, for organizing this Special Order. I thank him for highlighting what is…

Thomas Massie
Rep. Thomas MassieR-KY-4 · Feb 1, 2023

Mr. Speaker, I thank the gentleman from Georgia for organizing this time on the floor. I think it is so important. We are talking about the brace ruling from the ATF. A brace is a firearm accessory…

Dan Crenshaw
Rep. Dan CrenshawR-TX-2 · Feb 1, 2023

Mr. Speaker, I thank the gentleman for his leadership on this important issue because the unelected career bureaucrats are at it again. They are launching attacks on our constitutional rights, the…

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Jefferson Van Drew
Rep. Jefferson Van DrewR-NJ-2 · Feb 1, 2023

Mr. Speaker, I thank the gentleman for doing this today, and I thank him for leading the fight. Yesterday, I stood on this floor fighting to protect Americans' First Amendment rights. Today, I am…

Matt Gaetz
Rep. Matt GaetzR-FL-1 · Feb 1, 2023

Mr. Speaker, I thank the gentleman for his leadership and for yielding. The ATF's new rule criminalizing pistol braces is a brazen and unlawful attempt to usurp congressional authority. This pistol…

Tim Burchett
Rep. Tim BurchettR-TN-2 · Feb 1, 2023

I thank Mr. Clyde and the Speaker for your service to our great country. I don't have any notes for this, but I do want to say the ATF, to me, is the swamp. Now, here we have a group of unelected…

Randy K. Weber, Sr.
Rep. Randy K. Weber, Sr.R-TX-14 · Feb 1, 2023

Mr. Speaker, I thank the gentleman from Georgia for yielding to me and for his efforts in leading this fight. Let's get something straight. I am a proud Texan, and let me tell you, Texans are not…

Bill Text

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Introduced in HouseIssued January 31, 2023

I

118th CONGRESS

1st Session

H. R. 646

IN THE HOUSE OF REPRESENTATIVES

January 31, 2023

Mr. Clyde (for himself, Mr. Norman, Mr. Rosendale, Mrs. Miller of West Virginia, Mrs. Miller of Illinois, Mr. Mooney, Mr. Crawford, Ms. Greene of Georgia, Mr. Ogles, Mr. Austin Scott of Georgia, Mr. Green of Tennessee, Mr. Hunt, Mr. Weber of Texas, Mr. Moolenaar, Mr. Walberg, Mrs. Boebert, Mr. Biggs, Mr. Moore of Alabama, Mrs. Luna, Mr. Hudson, Mr. Harris, Mr. Massie, Mr. Webster of Florida, Mr. Fry, Mrs. Cammack, Mr. Gaetz, Mr. Nehls, Mr. Perry, Mr. Higgins of Louisiana, Mr. Babin, Mr. Davidson, and Mrs. Bice) 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 rifles, short-barreled shotguns, and certain other weapons 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 Stop Harassing Owners of Rifles Today Act or as the SHORT Act.

2.

Definition of firearm

(a)

In general

Subsection (a) of section 5845 of the Internal Revenue Code of 1986 is amended to read as follows:

(a)

Firearm

(1)

In general

The term firearm means—

(A)

a machinegun,

(B)

any silencer (as defined in section 921 of title 18, United States Code), and

(C)

a destructive device.

(2)

Exception

The term firearm shall not include an antique firearm or any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector's item and is not likely to be used as a weapon.

.

(b)

Shotguns not treated as destructive devices

Section 5845(f) of the Internal Revenue Code of 1986 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)

Conforming amendments

Section 5811(a) of the Internal Revenue Code of 1986 is amended by striking , except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.

(d)

Effective date

The amendment made by this section shall apply to calendar quarters beginning after the 90-day period that starts on the date of the enactment of this Act.

3.

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—

(1)

in subsection (a)(4)—

(A)

by striking , machinegun and inserting or machinegun; and

(B)

by striking short-barreled shotgun, or short-barreled rifle,; and

(2)

in subsection (b)(4)—

(A)

by striking , machinegun and inserting or machinegun; and

(B)

by striking short-barreled shotgun, or short-barreled rifle,.

4.

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 the following:

(f)

Requirements for short-Barreled rifles, short-Barreled shotguns, and other weapons determined by reference

In the case of any registration or licensing requirement under State or local law with respect to a short-barreled rifle, short-barreled shotgun, or any other weapon (as defined in section 5845(e)) which is determined by reference to the National Firearms Act, any person who acquires or possesses such rifle, shotgun, or other weapon 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, shotgun, or other weapon.

.

5.

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—

(1)

by striking No provision and inserting the following:

(a)

In general

No provision.

; and

(2)

by adding at the end the following:

(b)

Taxes on short-Barreled rifles or short-Barreled shotguns

Notwithstanding subsection (a), 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 or short-barreled shotgun in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping, or registration requirement with respect to such a rifle or 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—

(1)

any registration of an applicable weapon maintained in the National Firearms Registration and Transfer Record pursuant to section 5841 of the Internal Revenue Code of 1986,

(2)

any application to transfer filed under section 5812 of such Code that identifies the transferee of an applicable weapon, and

(3)

any application to make filed under section 5822 of such Code that identifies the maker of an applicable weapon.

(b)

Applicable weapon

For purposes of this section, the term applicable weapon means—

(1)

a rifle, or weapon made from a rifle, described in paragraph (3) or (4) of section 5845(a) of the Internal Revenue Code of 1986 (as in effect on the day before the enactment of this Act),

(2)

any shotgun—

(A)

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

(B)

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, and

(3)

any other weapon, as defined in section 5845(e) of such Code.