February 3, 2025
Mr. Crapo (for himself, Mr. Risch, Mr. Cassidy, Mr. Mullin, Mr. Lankford, Mr. Scott of Florida, Mr. Marshall, Mr. Cramer, Mrs. Blackburn, Mr. Boozman, Mr. Justice, Mr. Graham, Mr. Rounds, Mr. Ricketts, Mr. Sheehy, Mr. Tillis, Mr. Lee, Mrs. Hyde-Smith, Mrs. Fischer, Ms. Lummis, Mr. Kennedy, Mr. Moran, Mr. Daines, Mr. Wicker, Mr. Budd, Mr. Hoeven, Mr. Cotton, Mr. Hawley, and Mr. Johnson) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to remove silencers from the definition of firearms, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the Hearing Protection Act
.
Sec. 2. Equal treatment of silencers and firearms
(a) In general
Section 5845(a) of the Internal Revenue Code of 1986 is amended by striking (7) any silencer
and all that follows through ; and (8)
and inserting and (7)
.
(b) 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.
Sec. 3. Treatment of certain silencers
Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
(f) Firearm silencers
A person acquiring or possessing a firearm silencer in accordance with chapter 44 of title 18, United States Code, shall be treated as meeting any registration and licensing requirements of the National Firearms Act with respect to such silencer.
Sec. 4. Preemption of certain State laws in relation to firearm silencers
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 firearm silencer in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping, or registration requirement with respect to such a firearm silencer, shall have no force or effect.
.
Sec. 5. Destruction of records
Not later than 365 days after the date of the enactment of this Act, the Attorney General shall destroy any registration of a silencer maintained in the National Firearms Registration and Transfer Record pursuant to section 5841 of the Internal Revenue Code of 1986, any application to transfer filed under section 5812 of the Internal Revenue Code of 1986 that identifies the transferee of a silencer, and any application to make filed under section 5822 of the Internal Revenue Code of 1986 that identifies the maker of a silencer.
Sec. 6. Amendments to title 18, United States Code
Chapter 44 of title 18, United States Code, is amended—
(1)
in section 921(a), by striking paragraph (25) and inserting the following:
(25)
The terms
firearm silencerandfirearm mufflermean—(A)
any device designed or redesigned, made or remade, and intended—
(i)
to silence, muffle, or diminish the auditory report of a portable firearm; and
(ii)
to be attached to a portable firearm, directly or through a mount, adaptor, or other device that is not a firearm silencer or firearm muffler; or
(B)
the outer tube or other single part of any device that—
(i)
provides the primary housing or is the primary structure for internal sound-reduction components designed or redesigned, made or remade, and intended to silence, muffle, or diminish the auditory report of a portable firearm; and
(ii)
attaches to a portable firearm, directly or through a mount, adaptor, or other device that is not a firearm silencer or firearm muffler.;
(2)
in section 922(b)—
(A)
in paragraph (1), by striking shotgun or rifle
the first place it appears and inserting shotgun, rifle, firearm silencer, or firearm muffler
; and
(B)
in paragraph (3), by striking rifle or shotgun
and inserting shotgun, rifle, firearm silencer, or firearm muffler
; and
(3)
in section 923(i)—
(A)
by striking Licensed
and inserting the following: (1) In the case of a firearm other than a firearm silencer or firearm muffler, licensed
; and
(B)
by adding at the end the following:
(2)
In the case of a firearm silencer or firearm muffler, licensed importers and licensed manufacturers shall identify by means of a serial number engraved or cast on the outer tube or other single part that provides the primary housing or primary structure of the firearm silencer or firearm muffler, in such manner as the Attorney General shall by regulations prescribe, each firearm silencer or firearm muffler imported or manufactured by such importer or manufacturer, except that, if marking the outer tube or other single part that provides the primary housing or primary structure is impractical, licensed importers or licensed manufacturers shall submit a request for a marking variance to the Attorney General. The Attorney General shall grant such a request except on showing good cause that marking the firearm silencer or firearm muffler as requested would not further the purposes of this chapter.
Sec. 7. Imposition of tax on firearm silencers or firearm mufflers
(a) In general
Section 4181 of the Internal Revenue Code of 1986 is amended by adding at the end of the list relating to Articles taxable at 10 percent
the following:
Firearm silencers or firearm mufflers.
(b) Firearm silencers; firearm mufflers
Section 4181 of such Code is amended by adding at the end the following:
For purposes of this part, the terms firearm silencer and firearm muffler mean any device for silencing, muffling, or diminishing the report of a portable firearm.
(c) Conforming amendments
(1)
Section 4181 of such Code is amended by striking other than pistols and revolvers
and inserting other than articles taxable at 10 percent under this section
.
(2)
Section 4182(b) of such Code is amended by striking firearms, pistols, revolvers, shells, and cartridges
and inserting articles described in section 4181 and
.
(3)
Section 4182(c)(1) of such Code is amended by striking or firearm
and inserting firearm, firearm silencer, or firearm muffler,
.
(d) Effective date
The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer in any calendar quarter beginning more than 90 days after the date of the enactment of this Act.