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National Firearms Act (NFA)

A federal law from 1934 that imposes strict regulations, taxes, and registration requirements on certain firearms, such as machine guns, silencers, and short-barreled rifles and shotguns.

Short-barreled rifle (SBR)

A rifle with a barrel shorter than 16 inches or an overall length less than 26 inches, currently subject to special federal regulations under the NFA.

Short-barreled shotgun (SBS)

A shotgun with a barrel shorter than 18 inches or an overall length less than 26 inches, currently subject to special federal regulations under the NFA.

Any Other Weapon (AOW)

A category of firearms under the NFA that doesn't fit standard definitions, often including easily concealed firearms or pistol-grip firearms with vertical foregrips, subject to special federal regulations.

Internal Revenue Code of 1986

The main body of federal tax laws in the United States, which includes the provisions for the National Firearms Act, as its regulations are administered by the Treasury Department.

Preemption

A legal principle where a higher level of government's law, such as a federal law, takes precedence and overrides a lower level of government's law, like a state or local law.