NFA SBS Act

This bill amends federal laws governing short-barreled shotguns (SBS), which are shotguns with barrels under 18 inches or overall length under 26 inches. It removes state-level taxes, registration, or recordkeeping requirements for SBS owned legally under federal rules, preempts conflicting state laws, and requires the federal government to destroy existing SBS registration records within one year. The bill directly affects lawful owners of SBS who previously registered under the National Firearms Act, simplifying their compliance with federal standards. Key changes include updating definitions to better align with sporting use and eliminating state-level barriers for legally owned SBS.