Summary

This bill narrows the federal definition and regulatory treatment of “short‑barreled shotguns,” removes that term from certain federal prohibitions, and shields such shotguns from some state and local taxes, registration, or recordkeeping rules. It also requires destruction of certain federal registration records for shotguns that will no longer be treated the same way under the new definitions. The law treats compliance with the federal system as satisfying state or local rules that define short‑barreled shotguns by reference to federal law, and it voids state or local taxes (other than general sales/use taxes) and marking/registration/recordkeeping requirements that apply to those shotguns in interstate or foreign commerce.

• Rewrites federal definitions that determine which shotguns qualify as short‑barreled under the NFA, removing prior length‑based statutory wording.
• Removes the term "short‑barreled shotgun" from specific federal firearm prohibitions, altering how those statutes apply.
• Declares that compliance with the federal NFA satisfies State or local registration/licensing rules that reference the NFA definition.
• Preempts State and local taxes (other than general sales/use taxes) and marking/recordkeeping/registration requirements on short‑barreled shotguns in interstate or foreign commerce.
• Requires the Attorney General to destroy federal registration records for shotguns that were covered under the old definitions but are not covered under the new definitions within 365 days.
• Effective timing: definitional changes take effect for calendar quarters starting more than 90 days after enactment; record destruction must occur within one year.
• Shifts regulatory authority away from certain state/local measures and limits their ability to tax or register these shotguns beyond federal law.
• May prompt legal challenges over preemption scope, record destruction, and interpretation of the new definitions.
• Directly affects firearm owners, manufacturers, dealers, state and local governments, and federal regulators responsible for records and enforcement.