; and (2) by redesignating paragraphs (6), (7), and (8) as paragraphs (4), (5), and (6), respectively. (b) 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. 3. Elimination of disparate treatment of short-barreled rifles used for lawful purposes Section 922 of title 18, United States Code, is amended in each of subsections (a)(4) and (b)(4) by striking short-barreled shotgun, or short-barreled rifle and inserting or short-barreled shotgun . 4. Treatment of short-barreled rifles determined by reference to National Firearms Act Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (f) Short-Barreled rifle requirements determined by reference In the case of any short-barreled rifle registration or licensing requirement under State or local law which is determined by reference to the National Firearms Act, any person who acquires or possesses such a rifle in accordance with chapter 44 of title 18, United States Code, shall be treated as meeting any such registration or licensing requirement with respect to such rifle. . 5. Preemption of certain State laws in relation to short-barreled rifles Section 927 of title 18, United States Code, is amended by adding at the end the following: Notwithstanding the preceding sentence, a law of a State or a political subdivision of a State that imposes a tax, other than a generally applicable sales or use tax, on making, transferring, using, possessing, or transporting a short-barreled rifle in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping or registration requirement with respect to such a rifle, shall have no force or effect. . 6. Destruction of records (a) In general Not later than 365 days after the date of the enactment of this Act, the Attorney General shall destroy any registration of an applicable rifle maintained in the National Firearms Registration and Transfer Record pursuant to section 5841