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This bill amends the Internal Revenue Code and federal firearms law to remove short-barreled shotguns from the definition of firearms regulated under the National Firearms Act (NFA). It eliminates federal registration and transfer requirements for short-barreled shotguns, preempts state and local taxes or registration requirements on such shotguns, and requires the Attorney General to destroy existing NFA registration records for short-barreled shotguns within one year of enactment.
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