NFA SBS Act

The bill would amend the Internal Revenue Code to remove short-barreled shotguns from the definition of firearms regulated under the National Firearms Act, effectively eliminating federal registration, taxation, and transfer requirements for such weapons. It would also amend federal criminal code provisions to remove references to short-barreled shotguns in certain prohibitions, preempt state and local taxes or registration requirements on short-barreled shotguns that exceed general sales or use taxes, and mandate the destruction of federal records related to such shotguns within one year of enactment. The changes would affect individuals who possess, transfer, or manufacture short-barreled…

No official summary is available here. This one was written by AI from the bill’s text.