; (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (B) registered under the National Firearms Act. . (2) Effective date The amendments made by this subsection shall take effect on the date that is 1 year after the date of enactment of this Act. (b) Amendments to Internal Revenue Code of 1986 (1) In general Section 5845(a) of the Internal Revenue Code of 1986 is amended by striking and (8) a destructive device and inserting (8) a destructive device