The NFA SBS Act redefines short-barreled shotguns, removes specific federal restrictions on them, preempts certain state taxes and registration requirements, and mandates the destruction of related government records.
Sheri Biggs
Representative
SC-3
The NFA SBS Act redefines short-barreled shotguns under federal tax law, removing specific restrictions and ensuring they are not treated as destructive devices. This legislation eliminates disparate federal restrictions on these shotguns and preempts state or local laws that attempt to impose special taxes or registration requirements referencing the National Firearms Act. Furthermore, the Act mandates the destruction of specific government records related to the registration and transfer of these shotguns.
Federal Bill Mandates Destruction of Gun Records, Strips States of Short-Barreled Shotgun Regulation
This bill, officially known as the "NFA SBS Act," is a sweeping change to how the federal government regulates short-barreled shotguns (SBS). It essentially seeks to deregulate these specific firearms by changing tax definitions, removing certain federal restrictions, and, most significantly, blocking state and local governments from imposing their own taxes or paperwork.
The Fine Print: Less Paperwork, More Firepower
Currently, short-barreled shotguns are heavily regulated under the National Firearms Act (NFA), requiring a special application, a tax stamp, and federal registration. Section 2 of this new Act redefines what counts as an SBS under federal tax law, specifically removing the previous definitions based on barrel length (under 18 inches) and overall length (under 26 inches). More broadly, it also changes the rules so that shotguns and shotgun shells are much less likely to be classified as "destructive devices," which carry the highest level of federal restriction. For someone who owns or wants to own an SBS, this means the federal regulatory hurdles—like the $200 tax stamp requirement—are likely being removed for these firearms. These changes take effect about three months after the bill becomes law.
Stripping State Power at the Local Level
If you live in a state or city that has tried to regulate these specific firearms, Section 5 is where the rubber meets the road. This section uses federal power to preempt state and local laws. If your local government tries to impose a special tax on making, transferring, possessing, or using an SBS—anything beyond a regular sales tax—that tax is now federally blocked. Even more critically, the bill blocks states from requiring special marking, record-keeping, or registration specifically for short-barreled shotguns. This means that if local authorities previously had their own system for tracking who owned these firearms for public safety reasons, that system is now null and void if it targets SBS specifically. For state and local police departments, this is a major loss of regulatory control and information.
The Record Destruction Mandate
Perhaps the most impactful and concerning part of this legislation is Section 6, which deals with records. It mandates that within one year of the bill becoming law, the Attorney General must destroy specific federal records held in the National Firearms Registration and Transfer Record. This includes the registration records for any "applicable shotgun" and all transfer and manufacturing paperwork that names the person who received or made it. This is a massive hit to law enforcement's ability to trace these specific firearms. If an SBS is used in a crime down the line, federal agencies lose the ability to use the existing paper trail to track its movement from the manufacturer to the last registered owner. This is an immediate and severe reduction in oversight that significantly hinders future criminal investigations involving these weapons.