NFA SBS Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3034 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3034 To amend the Internal Revenue Code of 1986 to remove short-barreled shotguns from the definition of firearms for purposes of the National Firearms Act, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 28, 2025 Mrs. Biggs of South Carolina (for herself, Mr. Cline, Mr. Crenshaw, Mrs. Miller of Illinois, Mr. Moolenaar, Mr. Timmons, Mr. Weber of Texas, and Mr. Gill of Texas) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to remove short-barreled shotguns from the definition of firearms for purposes of the National Firearms Act, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``No Frivolous Application for Short- Barreled Shotguns Act'' or as the ``NFA SBS Act''. SEC. 2. SHORT-BARRELED SHOTGUNS. (a) In General.--Section 5845(a) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``(1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3)'' and inserting ``(1)'', and (2) by redesignating paragraphs (4) through (8) as paragraphs (2) through (6), respectively. (b) Shotguns Not Treated as Destructive Devices.--Section 5845(f) o