The SHORT Act removes short-barreled rifles and shotguns from the definition of firearms under the National Firearms Act.
The SHORT Act, or Stop Harassing Owners of Rifles Today Act, amends the Internal Revenue Code to redefine "firearm" to exclude short-barreled rifles and shotguns. It also removes these weapons from the definition of "firearm" under the National Firearms Act. The bill eliminates state and local taxes and regulations on these weapons, except for generally applicable sales or use taxes. It also requires the destruction of certain records related to these weapons within a year of the Act's enactment.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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