119-hr404

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 404 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 404

To amend the Internal Revenue Code of 1986 to remove silencers from the 
 definition of firearms, and for other purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 15, 2025

 Mr. Cline (for himself, Mr. Pfluger, Mr. Estes, Mr. Moore of West 
 Virginia, Mr. Bean of Florida, Ms. Tenney, Mr. Weber of Texas, Mr. 
 Moore of Alabama, Mr. Nehls, Mr. Owens, Mr. Thompson of Pennsylvania, 
 Mr. Wittman, Mr. Hudson, Mrs. Luna, Mrs. Cammack, Mr. Carter of 
 Georgia, Mr. Perry, Mr. Bost, Mr. Bergman, Mr. Finstad, Mr. Collins, 
 Mr. Graves, Mr. Fleischmann, Mr. Fulcher, Mr. Bilirakis, Mr. McGuire, 
 Mr. Aderholt, Mr. McDowell, Mr. Harris of Maryland, Mr. Burchett, Mr. 
Kustoff, Mr. Timmons, Mr. Loudermilk, Mr. Crank, Mr. Griffith, Mr. Hern 
 of Oklahoma, Mr. Womack, Mr. Babin, Ms. Maloy, and Mr. Comer) 
 introduced the following bill; which was referred to the Committee on 
Ways and Means, and in addition to the Committee on the Judiciary, for 
a period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
 committee concerned

_______________________________________________________________________

 A BILL

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.

 Title 18, United States Code, is amended--

    (1) in 

section 921

    (a) , by striking paragraph

    (25) and 
 inserting the following:
 ``

    (25) The terms `firearm silencer' and `firearm muffler' 
 mean--
 ``
        (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.

    (e) 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.''
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