1. Short title This Act may be cited as the No Frivolous Application for Short-Barreled Shotguns Act or as the NFA SBS Act . 2. Short-barreled shotguns (a) In general Section 5845(a) of the Internal Revenue Code of 1986 is amended— (1) by striking (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length