; (3) and inserting (1) , and (2) by redesignating paragraphs (4) through (8) as paragraphs (2) through (6), respectively. (b) Shotguns not treated as destructive devices Section 5485(f) of such Code 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) 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 shotguns 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, . 4. Treatment of short-barreled shotguns 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 shotgun requirements determined by reference In the case of any short-barreled shotgun 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 shotgun 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 shotgun. . 5. Preemption of certain State laws in relation to short-barreled shotguns 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 shotgun in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping or registration requirement with respect to such a shotgun, shall have