SHORT Act

Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.

1. 26 U.S.C. 5845rewrittenby H.R. 2395 Sec. 2(a)

   (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.

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

   Bill text · Current law (26 U.S.C. 5845)

2. 26 U.S.C. 5845(f)changedby H.R. 2395 Sec. 2(b)

   …of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Secretary finds is generally recognized as particularly suitable for sporting purposesexcept shotgun shells and any weapon that is designed to shoot shotgun shells; and (3) any combination of parts either designed or intended for use in converting any device into a destructive device as defined in subparagraphs (1) and (2) and from which a destructive device may be readily assembled. The term…

   The bill says: 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".

   Bill text · Current law (26 U.S.C. 5845)

3. 26 U.S.C. 5811(a)a new sectionchangedby H.R. 2395 Sec. 2(c)

   (a) Rate. There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, 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.

   The bill says: 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".

   Bill text

4. 18 U.S.C. 922(a)(4)changedby H.R. 2395 Sec. 3(1)

   (4) for any person, other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector, to transport in interstate or foreign commerce any destructive device, machinegunor machinegun (as defined in section 5845 of the Internal Revenue Code of 1986), short-barreled shotgun, or short-barreled rifle, except as specifically authorized by the Attorney General consistent with public safety and necessity;

   The bill says: by striking ", machinegun" and inserting "or machinegun"; and

   Bill text · Current law (18 U.S.C. 922)

5. 18 U.S.C. 922(a)(4)changedby H.R. 2395 Sec. 3(1)

   (4) for any person, other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector, to transport in interstate or foreign commerce any destructive device, machinegun (as defined in section 5845 of the Internal Revenue Code of 1986), short-barreled shotgun, or short-barreled rifle, except as specifically authorized by the Attorney General consistent with public safety and necessity;

   The bill says: by striking "short-barreled shotgun, or short-barreled rifle,"; and

   Bill text · Current law (18 U.S.C. 922)

6. 18 U.S.C. 922(b)(4)changedby H.R. 2395 Sec. 3(2)

   (4) to any person any destructive device, machinegunor machinegun (as defined in section 5845 of the Internal Revenue Code of 1986), short-barreled shotgun, or short-barreled rifle, except as specifically authorized by the Attorney General consistent with public safety and necessity; and

   The bill says: by striking ", machinegun" and inserting "or machinegun"; and

   Bill text · Current law (18 U.S.C. 922)

7. 18 U.S.C. 922(b)(4)changedby H.R. 2395 Sec. 3(2)

   (4) to any person any destructive device, machinegun (as defined in section 5845 of the Internal Revenue Code of 1986), short-barreled shotgun, or short-barreled rifle, except as specifically authorized by the Attorney General consistent with public safety and necessity; and

   The bill says: by striking "short-barreled shotgun, or short-barreled rifle,".

   Bill text · Current law (18 U.S.C. 922)

8. 26 U.S.C. 5841added (f)by H.R. 2395 Sec. 4

   (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.

   The bill says: Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end the following:

   Bill text · Current law (26 U.S.C. 5841)

9. 18 U.S.C. 927changedby H.R. 2395 Sec. 5(1)

   No provision(a) In general.— No provision. of this chapter shall be construed as indicating an intent on the part of the Congress to occupy the field in which such provision operates to the exclusion of the law of any State on the same subject matter, unless there is a direct and positive conflict between such provision and the law of the State so that the two cannot be reconciled or consistently stand together.

   The bill says: by striking "No provision" and inserting the following:

   Bill text · Current law (18 U.S.C. 927)

10. 18 U.S.C. 927added (b)by H.R. 2395 Sec. 5(2)

    (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.

    The bill says: by adding at the end the following:

    Bill text · Current law (18 U.S.C. 927)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.