Bill > S803

This bill, the Home Defense and Competitive Shooting Act of 2021, aims to remove short-barreled rifles from the definition of "firearms" under the National Firearms Act. Specifically, it amends the Internal Revenue Code to exclude short-barreled rifles from the definition of firearms, effectively eliminating the registration and taxation requirements for these weapons. The bill also seeks to eliminate disparate treatment of short-barreled rifles used for lawful purposes under federal law, and preempt certain state laws that impose taxes or registration requirements on these rifles. Additionally, the bill requires the Attorney General to destroy records related to the registration of these rifles within 365 days of the bill's enactment.