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S. 163Senate118th Congress (2023-2025)In Committee

SHORT Act

Sponsored by Roger MarshallSen. Roger Marshall (R-KS)
Introduced January 31, 2023

AI-Generated Summary

Updated January 20, 2026 at 2:46 AM UTC

The SHORT Act changes how short‑barreled rifles, short‑barreled shotguns, and certain other weapons are treated under federal tax and firearms laws. It removes these items from the definition of “firearm” for the National Firearms Act, aligns their treatment with other firearms, and blocks states from imposing extra taxes or registration requirements. The bill also orders the destruction of existing federal registration records for these weapons.

Key Provisions

  • Amends the Internal Revenue Code to take short‑barreled rifles and shotguns out of the firearm definition used by the National Firearms Act and renumbers related paragraphs.
  • Updates the classification of shotguns under the destructive‑device rules and adjusts the transfer‑tax language accordingly.
  • Modifies 18 U.S.C. §922 to eliminate references that treat short‑barreled rifles and shotguns differently from other firearms.
  • Adds a provision that anyone who acquires such weapons under federal law automatically meets any state or local registration or licensing requirements for them.
  • Preempts state or local taxes, marking, record‑keeping, or registration requirements that target short‑barreled rifles, shotguns, or similar weapons.
  • Requires the Attorney General to destroy all federal registration and transfer records for these weapons within one year of the law’s enactment.

Legislative Activity

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

January 31, 2023

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SenateIntro Referral

Introduced in Senate

January 31, 2023

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

January 31, 2023

Bill Text

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Introduced in SenateIssued January 31, 2023

II

118th CONGRESS

1st Session

S. 163

IN THE SENATE OF THE UNITED STATES

January 31, 2023

Mr. Marshall (for himself, Mr. Barrasso, Mr. Boozman, Mr. Crapo, Mr. Cruz, Mr. Daines, Mrs. Hyde-Smith, Mr. Kennedy, Mr. Lee, Ms. Lummis, Mr. Mullin, Mr. Paul, Mr. Risch, Mr. Rounds, Mr. Scott of Florida, Mr. Thune, and Mr. Tuberville) introduced the following bill; which was read twice and referred to the Committee on Finance

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 the SHORT Act.

2.

Definition of firearm

(a)

In general

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

(1)

by striking (1) a shotgun and all that follows through as defined in subsection (e);, and

(2)

by redesignating paragraphs (6) through (8) as paragraphs (1) through (3), respectively.

(b)

Shotguns not treated as destructive devices

Section 5485(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 amendment

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 more than 90 days after 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 device, and inserting device or; and

(B)

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

(2)

in subsection (b)(4)—

(A)

by striking device, and inserting device or; 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, short-barreled shotguns, and other weapons

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, short-Barreled shotguns, and other weapons

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, short-barreled shotgun, or any other weapon (as that term is defined in section 5845 of the Internal Revenue Code of 1986) in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping, or registration requirement with respect to such a rifle, shotgun, or other weapon, 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.