Section 1 Elimination of sporting purposes distinction
Amendments to the Internal Revenue Code— Section 5845(f) of the Internal Revenue Code of 1986 is amended—
by striking “which the Secretary finds is generally recognized as particularly suitable for sporting purposes”; and
by striking “which the owner intends to use solely for sporting purposes”.
Amendments to title 18, united states code—
Section 921(a)(4)(B) of title 18, United States Code, is amended by striking “which the Attorney General finds is generally recognized as particularly suitable for sporting purposes”.
Section 921(a)(4) of such title is amended in the 2nd sentence by striking “which the owner intends to use solely for sporting, recreational or cultural purposes”.
Section 921(a)(17)(C) of such title is amended by striking “a projectile which the Attorney General finds is primarily intended to be used for sporting purposes,”.
Section 922 of such title is amended in each of subsections (a)(5), (a)(9), and (b)(3) by striking “sporting”.
Section 922(r) of such title is amended by striking “of this chapter as not being particularly suitable for or readily adaptable to sporting purposes”.
Section 923(j) of such title is amended by striking “devoted to the collection, competitive use, or other sporting use of firearms in the community”.
Section 925(a)(3) of such title is amended by striking “determined by the Secretary of the Treasury to be generally recognized as particularly suitable for sporting purposes and”.
Section 925(a)(4) of such title is amended by striking “(A) determined by the Attorney General to be generally recognized as particularly suitable for sporting purposes, or determined by the Department of Defense to be a type of firearm normally classified as a war souvenir, and (B)”.
Section 925(d)(3) of such title is amended by striking “and is generally recognized as particularly suitable for or readily adaptable to sporting purposes”.
Section 925(e)(2) of such title is amended by striking “, provided that such handguns are generally recognized as particularly suitable for or readily adaptable to sporting purposes”.