119-s364

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 364 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 364

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

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 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

_______________________________________________________________________

 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.

 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 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.
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