US SB1162

Removes short-barreled rifles, short-barreled shotguns, and "any other weapons" from the National Firearms Act definition of regulated firearms, eliminating the $200 transfer tax and federal registration requirements for these items

Exempts all shotguns and shotgun shells from classification as destructive devices, regardless of sporting purpose determination by the Secretary

Preempts state and local laws that impose special taxes, marking requirements, recordkeeping, or registration on short-barreled rifles, short-barreled shotguns, and other weapons (general sales/use taxes still permitted)

Requires the Attorney General to destroy all federal registration records, transfer applications, and manufacturing applications for these weapons within 365 days of enactment

Changes take effect for calendar quarters beginning more than 90 days after enactment; introduced March 27, 2025 by Senator Marshall with 12 Republican cosponsors