What This Bill Does
This bill removes firearm silencers from the federal firearms tax and regulatory system. It allows people to own silencers without the same federal registration and licensing requirements that currently apply to firearms. The bill also prevents states from creating their own taxes or registration rules for silencers.
Who It Affects
People who own or want to own firearm silencers; manufacturers and importers of silencers; licensed firearms dealers; the Attorney General; and state governments.
Key Provisions
* Firearm silencers are removed from the federal tax system that regulates firearms, and people who possess silencers according to federal gun laws are automatically considered registered and licensed under federal law (Sec. 3)
* States and local governments cannot impose special taxes or registration requirements on firearm silencers, though general sales taxes still apply (Sec. 4)
* The Attorney General must destroy all existing federal records of silencer registrations and transfer applications within one year of the law taking effect (Sec. 5)
* Manufacturers and importers of silencers must mark each silencer with a serial number on a visible part called the "keystone part" (Sec. 6)
* Firearm silencers become subject to a 10 percent federal excise tax (a tax on the sale of goods) (Sec. 7)
What Changes
Silencers will no longer be regulated like firearms under federal tax law. People will not need to register silencers or apply for federal permission to own them. However, silencers will be subject to a new 10 percent federal sales tax. All federal records of past silencer registrations will be destroyed.
Important Definitions
"Firearm silencer" or "firearm muffler" means any device for silencing, muffling, or diminishing the sound of a portable firearm, including the keystone part.
"Keystone part" means an externally visible part of a silencer that is necessary to assemble it, but not interchangeable mounting parts.
Effective Date
The changes take effect more than 90 days after the law is signed (Sec. 2(b), Sec. 7(d)). Silencer registration records must be destroyed within 365 days of the law being signed (Sec. 5).
I
118TH CONGRESS
1ST SESSION
H. R. 152
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 9, 2023
Mr. DUNCAN (for himself, Mr. ADERHOLT, Mr. ARMSTRONG, Mr. BERGMAN,
Mr. BIGGS, Mr. BISHOP of North Carolina, Mr. BRECHEEN, Mr. BUCK,
Mr. BURCHETT, Mrs. CAMMACK, Mr. CARL, Mr. CARTER of Georgia, Mr.
CLINE, Mr. CLOUD, Mr. COMER, Mr. ESTES, Mr. FERGUSON, Mr.
FINSTAD, Mr. FLEISCHMANN, Mr. FULCHER, Mr. GAETZ, Mr. GOSAR,
Mr. GRIFFITH, Mr. GUTHRIE, Mr. HARRIS, Mrs. HARSHBARGER, Mr.
HERN, Mr. HUDSON, Mr. HUIZENGA, Mr. ISSA, Mr. JORDAN, Mr.
KUSTOFF, Mr. LATURNER, Mrs. LESKO, Mr. MCCLINTOCK, Mr. MOON-
EY, Mr. MURPHY, Mr. NORMAN, Mr. PALMER, Mr. PERRY, Mr.
PFLUGER, Mr. RESCHENTHALER, Mr. ROY, Mr. AUSTIN SCOTT of Geor-
gia, Mr. SESSIONS, Mr. STAUBER, Mr. THOMPSON of Pennsylvania, Mr.
TIMMONS, Mr. WEBER of Texas, Mr. WEBSTER of Florida, Mr. WILSON
of South Carolina, Mr. WITTMAN, and Mr. WOMACK) introduced the fol-
lowing 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 con-
cerned
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 Representa-
1
tives of the United States of America in Congress assembled,
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•HR 152 IH
SECTION 1. SHORT TITLE.
1
This Act may be cited as the ‘‘Hearing Protection
2
Act’’.
3
SEC. 2. EQUAL TREATMENT OF SILENCERS AND FIREARMS.
4
(a) IN GENERAL.—Section 5845(a) of the Internal
5
Revenue Code of 1986 is amended by striking ‘‘(7) any
6
silencer’’ and all that follows through ‘‘; and (8)’’ and in-
7
serting ‘‘and (7)’’.
8
(b) EFFECTIVE DATE.—The amendment made by
9
this section shall apply to calendar quarters beginning
10
more than 90 days after the date of the enactment of this
11
Act.
12
SEC. 3. TREATMENT OF CERTAIN SILENCERS.
13
Section 5841 of the Internal Revenue Code of 1986
14
is amended by adding at the end the following:
15
‘‘(f) FIREARM SILENCERS.—A person acquiring or
16
possessing a firearm silencer in accordance with chapter
17
44 of title 18, United States Code, shall be treated as
18
meeting any registration and licensing requirements of the
19
National Firearms Act with respect to such silencer.’’.
20
SEC. 4. PREEMPTION OF CERTAIN STATE LAWS IN RELA-
21
TION TO FIREARM SILENCERS.
22
Section 927 of title 18, United States Code, is
23
amended by adding at the end the following: ‘‘Notwith-
24
standing the preceding sentence, a law of a State or a
25
political subdivision of a State that imposes a tax, other
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•HR 152 IH
than a generally applicable sales or use tax, on making,
1
transferring, using, possessing, or transporting a firearm
2
silencer in or affecting interstate or foreign commerce, or
3
imposes a marking, recordkeeping or registration require-
4
ment with respect to such a firearm silencer, shall have
5
no force or effect.’’.
6
SEC. 5. DESTRUCTION OF RECORDS.
7
Not later than 365 days after the date of the enact-
8
ment of this Act, the Attorney General shall destroy any
9
registration of a silencer maintained in the National Fire-
10
arms Registration and Transfer Record pursuant to sec-
11
tion 5841 of the Internal Revenue Code of 1986, any ap-
12
plication to transfer filed under section 5812 of the Inter-
13
nal Revenue Code of 1986 that identifies the transferee
14
of a silencer, and any application to make filed under sec-
15
tion 5822 of the Internal Revenue Code of 1986 that iden-
16
tifies the maker of a silencer.
17
SEC. 6. AMENDMENTS TO TITLE 18, UNITED STATES CODE.
18
Title 18, United States Code, is amended—
19
(1) in section 921(a), by striking paragraph
20
(24) and inserting the following:
21
‘‘(24)(A) The terms ‘firearm silencer’ and ‘fire-
22
arm muffler’ mean any device for silencing, muf-
23
fling, or diminishing the report of a portable fire-
24
arm, including the ‘keystone part’ of such a device.
25
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•HR 152 IH
‘‘(B) The term ‘keystone part’ means, with re-
1
spect to a firearm silencer or firearm muffler, an ex-
2
ternally visible part of a firearm silencer or firearm
3
muffler, without which a device capable of silencing,
4
muffling, or diminishing the report of a portable
5
firearm cannot be assembled, but the term does not
6
include any interchangeable parts designed to mount
7
a firearm silencer or firearm muffler to a portable
8
firearm.’’;
9
(2) in section 922(b)—
10
(A) in paragraph (1), by striking ‘‘shotgun
11
or rifle’’ the first place it appears and inserting
12
‘‘shotgun, rifle, firearm silencer or firearm muf-
13
fler’’; and
14
(B) in paragraph (3), by striking ‘‘rifle or
15
shotgun’’ and inserting ‘‘shotgun, rifle, firearm
16
silencer or firearm muffler’’; and
17
(3) in section 923(i)—
18
(A) by striking ‘‘Licensed’’ and inserting
19
the following:
20
‘‘(1) In the case of a firearm other than a fire-
21
arm silencer or firearm muffler, licensed’’; and
22
(B) by adding at the end the following:
23
‘‘(2) In the case of a firearm silencer or firearm
24
muffler, licensed importers and licensed manufactur-
25
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•HR 152 IH
ers shall identify by means of a serial number en-
1
graved or cast on the keystone part of the firearm
2
silencer or firearm muffler, in such manner as the
3
Attorney General shall by regulations prescribe, each
4
firearm silencer or firearm muffler imported or man-
5
ufactured by such importer or manufacturer, except
6
that, if a firearm silencer or firearm muffler does
7
not have a clearly identifiable keystone part or has
8
multiple keystone parts, licensed importers or li-
9
censed manufacturers shall submit a request for a
10
marking variance to the Attorney General. The At-
11
torney General shall grant such a request except on
12
showing good cause that marking the firearm si-
13
lencer or firearm muffler as requested would not
14
further the purposes of this chapter.’’.
15
SEC. 7. IMPOSITION OF TAX ON FIREARM SILENCERS OR
16
FIREARM MUFFLERS.
17
(a) IN GENERAL.—Section 4181 of the Internal Rev-
18
enue Code of 1986 is amended by adding at the end of
19
the list relating to ‘‘Articles taxable at 10 percent’’ the
20
following:
21
‘‘Firearm silencers or firearm mufflers.’’.
22
(b) FIREARM SILENCERS; FIREARM MUFFLERS.—
23
Section 4181 of such Code is amended by adding at the
24
end the following:
25
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•HR 152 IH
‘‘For purposes of this part, the terms ‘firearm si-
1
lencer’ and ‘firearm muffler’ mean any device for silenc-
2
ing, muffling, or diminishing the report of a portable fire-
3
arm.’’.
4
(c) CONFORMING AMENDMENTS.—
5
(1) Section 4181 of such Code is amended by
6
striking ‘‘other than pistols and revolvers’’ and in-
7
serting ‘‘other than articles taxable at 10 percent
8
under this section’’.
9
(2) Section 4182(b) of such Code is amended
10
by striking ‘‘firearms, pistols, revolvers, shells, and
11
cartridges’’ and inserting ‘‘articles described in sec-
12
tion 4181 and’’.
13
(3) Section 4182(c)(1) of such Code is amended
14
by striking ‘‘or firearm’’ and inserting ‘‘firearm,
15
firearm silencer, or firearm muffler,’’.
16
(d) EFFECTIVE DATE.—The amendments made by
17
this section shall apply to articles sold by the manufac-
18
turer, producer, or importer in any calendar quarter be-
19
ginning more than 90 days after the date of the enactment
20
of this Act.
21
(e) IN GENERAL.—Section 4181 of the Internal Rev-
22
enue Code of 1986 is amended by adding at the end of
23
the list relating to ‘‘Articles taxable at 10 percent’’ the
24
following:
25
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•HR 152 IH
‘‘Firearm silencers or firearm mufflers.’’.
1
Æ
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