H.R. 2395

119th CONGRESS 1st Session

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.

IN THE HOUSE OF REPRESENTATIVES · March 27, 2025 · Sponsor: Mr. Clyde

H.R. 2395

SEC. 1. Short title

This Act may be cited as the or as the .

SEC. 2. Definition of firearm

(a) In general
- Subsection (a) of of the Internal Revenue Code of 1986 is amended to read as follows: section 5845
  - (a) Firearm
    - (1) In general
      - The term firearm means—
        
        a machinegun,
        
        any silencer (as defined in section 921 of title 18, United States Code), and
        
        a destructive device.
    - (2) Exception
      - The term 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. firearm
(b) Shotguns not treated as destructive devices
- 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 purposesand inserting except shotgun shells and any weapon that is designed to shoot shotgun shells. Section 5845(f)
(c) Conforming amendments
- of the Internal Revenue Code of 1986 is amended by striking . Section 5811(a)
(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.

SEC. 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—
- in subsection (a)(4)—
  - by striking , machinegunand inserting or machinegun; and
  - by striking ; and
- in subsection (b)(4)—
  - by striking , machinegunand inserting or machinegun; and
  - by striking .

SEC. 4. Treatment of short-barreled rifles, short-barreled shotguns, and other weapons determined by reference to National Firearms Act

of the Internal Revenue Code of 1986 is amended by adding at the end the following: Section 5841
- (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 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. chapter 44

SEC. 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—
- by striking and inserting the following:
  - (a) In general
    - No provision.
  - (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.
- by adding at the end the following:

SEC. 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 weapon maintained in the National Firearms Registration and Transfer Record pursuant to of the Internal Revenue Code of 1986, section 5841
  - any application to transfer filed under section 5812 of such Code that identifies the transferee of an applicable weapon, and
  - 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—
  - a rifle, or weapon made from a rifle, described in paragraph (3) or (4) of of the Internal Revenue Code of 1986 (as in effect on the day before the enactment of this Act), section 5845(a)
  - any shotgun—
    - described in paragraph (1) or (2) of of the Internal Revenue Code of 1986 (as in effect on the day before the enactment of this Act), or section 5845(a)
    - 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
  - any other weapon, as defined in section 5845(e) of such Code.