,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ebhi  ,,in ,,the ,,house ,,of  
,,representatives  ,december #c1        
#bjai,mr4 ,marshall 7for himself1 ,mr4  
,gaetz1 ,mr4 ,young1 ,mr4 ,austin ,scott
 of ,georgia1 ,mr4 ,steube1 ,mr4 ,budd1 
,mr4 ,duncan1 ,mr4 ,newhouse1 ,mr4      
,watkins1 ,mr4 ,babin1 ,mr4 ,gosar1 ,mr4
 ,mullin1 ,mr4 ,yoho1 ,mr4 ,meadows1    
,mr4 ,griffith1 ,mr4 ,hice of ,georgia1 
and ,mr4 ,estes7 introduced the         
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committee on the    
,judiciary1 for a period to be          
subsequently determined by the ,speaker1
 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 #aihf to remove       
short-barreled rifles from the          
definition of firearms for purposes of  
the ,national ,firearms ,act1 and for   
other purposes4  #a4 ,short title ,this 

,act may be cited as the ,home ,defense 
and ,competitive ,shooting ,act of      
#bjai4  #b4 ,short-barreled rifles  7a7 
,in general ,section #ehde7;a7 of the   
,internal ,revenue ,code of #aihf is    
amended--  7#a7 by striking 7#c7 a rifle
 and all that follows through 7#e7 any  
other weapon and inserting 7#c7 any     
other weapon2 and  7#b7 by redesignating
 paragraphs 7#f71 7#g71 and 7#h7 as     
paragraphs 7#d71 7#e71 and 7#f71        
respectively4  7b7 ,effective date ,the 
amendment made by this section shall    
apply to calendar quarters beginning    
more than #ij days after the date of the
 enactment of this ,act4  #c4           
,elimination of disparate treatment of  
short-barreled rifles used for lawful   
purposes ,section #ibb of title #ah1    
,united ,states ,code1 is amended in    
each of subsections 7a77#d7 and 7b77#d7 
by striking short-barreled shotgun1 or  
short-barreled rifle and inserting or   
short-barreled shotgun4  #d4 ,treatment 
of short-barreled rifles determined by  

reference to ,national ,firearms ,act   
,section #ehda of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following3  7f7             
,short-,barreled rifle requirements     
determined by reference ,in the case of 
any short-barreled rifle registration or
 licensing requirement under ,state or  
local law which is determined by        
reference to the ,national ,firearms    
,act1 any person who acquires or        
possesses such a rifle in accordance    
with chapter #dd of title #ah1 ,united  
,states ,code1 shall be treated as      
meeting any such registration or        
licensing requirement with respect to   
such rifle4  4  #e4 ,preemption of      
certain ,state laws in relation to      
short-barreled rifles ,section #ibg of  
title #ah1 ,united ,states ,code1 is    
amended by adding at the end the        
following3 ,notwithstanding the         
preceding sentence1 a law of a ,state or
 a political subdivision of a ,state    
that imposes a tax1 other than a        

generally applicable sales or use tax1  
on making1 transferring1 using1         
possessing1 or transporting a           
short-barreled rifle in or affecting    
interstate or foreign commerce1 or      
imposes a marking1 recordkeeping or     
registration requirement with respect to
 such a rifle1 shall have no force or   
effect44  #f4 ,destruction of records   
7a7 ,in general ,not later than #cfe    
days after the date of the enactment of 
this ,act1 the ,attorney ,general shall 
destroy any registration of an          
applicable rifle maintained in the      
,national ,firearms ,registration and   
,transfer ,record pursuant to section   
#ehda of the ,internal ,revenue ,code of
 #aihf1 any application to transfer     
filed under section #ehab of the        
,internal ,revenue ,code of #aihf that  
identifies the transferee of an         
applicable rifle1 and any application to
 make filed under section #ehbb of the  
,internal ,revenue ,code of #aihf that  
identifies the maker of an applicable   

rifle4  7b7 ,applicable rifle ,for      
purposes of this section1 the term      
applicable rifle means a rifle1 or      
weapon made from a rifle1 described in  
paragraph 7#c7 or 7#d7 of section       
#ehde7;a7 of such ,code 7as in effect on
 the day before the enactment of the    
,home ,defense and ,competitive         
,shooting ,act of #bjai74