Definition of firearm

(a) In general Subsection (a) of section 5845 of the Internal Revenue Code of 1986 is amended— (1) by striking (1) a shotgun and all that follows through as defined in subsection (e);, and (2) by redesignating paragraphs (6) through (8) as paragraphs (1) through (3), respectively. (b) Shotguns not treated as destructive devices Section 5845(f) of the Internal Revenue Code of 1986 is amended by striking except a shotgun or shotgun shell which the Secretary finds is generally recognized as particularly suitable for sporting purposes and inserting except shotgun shells and any weapon that is designed to shoot shotgun shells. (c) Conforming amendment Section 5811(a) of the Internal Revenue Code of 1986 is amended by striking, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred. (d) Effective date The amendment made by this section shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act.