Federal

Hearing Protection Act

Source: Congress.gov · 1,360 words in original text

What This Bill Does

This bill removes firearm silencers from the federal definition of firearms under the Internal Revenue Code. It allows people to acquire and possess firearm silencers without the registration and licensing requirements of the National Firearms Act (a federal law regulating certain weapons). The bill also imposes a 10 percent federal tax on firearm silencers and mufflers.

Who It Affects

People who want to buy, make or own firearm silencers or mufflers. Licensed manufacturers and importers of firearm silencers and mufflers. The Attorney General (the head of the U.S. Department of Justice). State and local governments that currently tax or regulate firearm silencers.

Key Provisions

- Firearm silencers are removed from the definition of "firearms" under federal tax law, meaning they no longer require National Firearms Act registration and licensing if acquired or possessed according to federal firearms rules (Sec. 2 and Sec. 3). - Licensed manufacturers and importers must mark each firearm silencer with a serial number engraved or cast on the "keystone part" (the main visible part needed to assemble the silencer), unless they request and receive a variance from the Attorney General (Sec. 6). - State and local taxes, marking requirements, recordkeeping requirements and registration requirements specific to firearm silencers have no legal force or effect (Sec. 4). - A 10 percent federal excise tax (a tax on the manufacture or sale of goods) applies to firearm silencers and mufflers (Sec. 7). - The Attorney General must destroy all existing silencer registrations, transfer applications and manufacturing applications within 365 days after the bill becomes law (Sec. 5).

What Changes

If this becomes law, people can legally own firearm silencers without filing registration paperwork or obtaining a special license from the federal government. State and local governments cannot impose their own taxes or regulations on firearm silencers. Firearm silencers and mufflers will be subject to a 10 percent federal tax. The government must delete all existing silencer registration records.

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 of such a device (Sec. 6). "Keystone part" means an externally visible part of a firearm silencer or muffler that a device cannot be assembled without, but does not include interchangeable parts designed to mount a silencer to a firearm (Sec. 6).

Effective Date

The changes removing silencers from the definition of firearms apply to calendar quarters beginning more than 90 days after the bill becomes law (Sec. 2). The federal tax on silencers applies to articles sold in any calendar quarter beginning more than 90 days after the bill becomes law (Sec. 7). The Attorney General must destroy records within 365 days after the bill becomes law (Sec. 5).

II 118TH CONGRESS 1ST SESSION S. 401 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 14, 2023 Mr. CRAPO (for himself, Mr. RISCH, Mr. HAGERTY, Mrs. HYDE-SMITH, Mr. CRAMER, Mr. CASSIDY, Mr. LANKFORD, Mr. TILLIS, Mr. MARSHALL, Mr. KENNEDY, Ms. LUMMIS, Mr. WICKER, Mr. SCOTT of Florida, Mrs. CAP- ITO, Mr. BOOZMAN, Mr. VANCE, Mr. BUDD, Mr. BRAUN, Mrs. BRITT, Mr. DAINES, Mr. CRUZ, Mr. COTTON, Mrs. FISCHER, Mrs. BLACKBURN, Mr. HAWLEY, and Mr. MORAN) 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Hearing Protection 4 Act’’. 5 VerDate Sep 11 2014 22:36 Feb 28, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S401.IS S401 kjohnson on DSK79L0C42PROD with BILLS 2 •S 401 IS SEC. 2. EQUAL TREATMENT OF SILENCERS AND FIREARMS. 1 (a) IN GENERAL.—Section 5845(a) of the Internal 2 Revenue Code of 1986 is amended by striking ‘‘(7) any 3 silencer’’ and all that follows through ‘‘; and (8)’’ and in- 4 serting ‘‘and (7)’’. 5 (b) EFFECTIVE DATE.—The amendment made by 6 this section shall apply to calendar quarters beginning 7 more than 90 days after the date of the enactment of this 8 Act. 9 SEC. 3. TREATMENT OF CERTAIN SILENCERS. 10 Section 5841 of the Internal Revenue Code of 1986 11 is amended by adding at the end the following: 12 ‘‘(f) FIREARM SILENCERS.—A person acquiring or 13 possessing a firearm silencer in accordance with chapter 14 44 of title 18, United States Code, shall be treated as 15 meeting any registration and licensing requirements of the 16 National Firearms Act with respect to such silencer.’’. 17 SEC. 4. PREEMPTION OF CERTAIN STATE LAWS IN RELA- 18 TION TO FIREARM SILENCERS. 19 Section 927 of title 18, United States Code, is 20 amended by adding at the end the following: ‘‘Notwith- 21 standing the preceding sentence, a law of a State or a 22 political subdivision of a State that imposes a tax, other 23 than a generally applicable sales or use tax, on making, 24 transferring, using, possessing, or transporting a firearm 25 silencer in or affecting interstate or foreign commerce, or 26 VerDate Sep 11 2014 22:36 Feb 28, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S401.IS S401 kjohnson on DSK79L0C42PROD with BILLS 3 •S 401 IS imposes a marking, recordkeeping, or registration require- 1 ment with respect to such a firearm silencer, shall have 2 no force or effect.’’. 3 SEC. 5. DESTRUCTION OF RECORDS. 4 Not later than 365 days after the date of the enact- 5 ment of this Act, the Attorney General shall destroy any 6 registration of a silencer maintained in the National Fire- 7 arms Registration and Transfer Record pursuant to sec- 8 tion 5841 of the Internal Revenue Code of 1986, any ap- 9 plication to transfer filed under section 5812 of the Inter- 10 nal Revenue Code of 1986 that identifies the transferee 11 of a silencer, and any application to make filed under sec- 12 tion 5822 of the Internal Revenue Code of 1986 that iden- 13 tifies the maker of a silencer. 14 SEC. 6. AMENDMENTS TO TITLE 18, UNITED STATES CODE. 15 Chapter 44 of title 18, United States Code, is amend- 16 ed— 17 (1) in section 921(a), by striking paragraph 18 (25) and inserting the following: 19 ‘‘(25)(A) The terms ‘firearm silencer’ and ‘firearm 20 muffler’ mean any device for silencing, muffling, or dimin- 21 ishing the report of a portable firearm, including the key- 22 stone part of such a device. 23 ‘‘(B) The term ‘keystone part’— 24 VerDate Sep 11 2014 22:36 Feb 28, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S401.IS S401 kjohnson on DSK79L0C42PROD with BILLS 4 •S 401 IS ‘‘(i) means, with respect to a firearm silencer or 1 firearm muffler, an externally visible part of a fire- 2 arm silencer or firearm muffler, without which a de- 3 vice capable of silencing, muffling, or diminishing 4 the report of a portable firearm cannot be assem- 5 bled; and 6 ‘‘(ii) does not include any interchangeable parts 7 designed to mount a firearm silencer or firearm 8 muffler to a portable 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 13 muffler’’; 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: ‘‘(1) In the case of a firearm 20 other than a firearm silencer or firearm muf- 21 fler, licensed’’; and 22 (B) by adding at the end the following: 23 ‘‘(2) In the case of a firearm silencer or firearm muf- 24 fler, licensed importers and licensed manufacturers shall 25 VerDate Sep 11 2014 22:36 Feb 28, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S401.IS S401 kjohnson on DSK79L0C42PROD with BILLS 5 •S 401 IS identify by means of a serial number engraved or cast on 1 the keystone part of the firearm silencer or firearm muf- 2 fler, in such manner as the Attorney General shall by reg- 3 ulations prescribe, each firearm silencer or firearm muffler 4 imported or manufactured by such importer or manufac- 5 turer, except that, if a firearm silencer or firearm muffler 6 does not have a clearly identifiable keystone part or has 7 multiple keystone parts, licensed importers or licensed 8 manufacturers shall submit a request for a marking vari- 9 ance to the Attorney General. The Attorney General shall 10 grant such a request except on showing good cause that 11 marking the firearm silencer or firearm muffler as re- 12 quested would not further the purposes of this chapter.’’. 13 SEC. 7. IMPOSITION OF TAX ON FIREARM SILENCERS OR 14 FIREARM MUFFLERS. 15 (a) IN GENERAL.—Section 4181 of the Internal Rev- 16 enue Code of 1986 is amended by adding at the end of 17 the list relating to ‘‘Articles taxable at 10 percent’’ the 18 following: 19 ‘‘Firearm silencers or firearm mufflers.’’. 20 (b) FIREARM SILENCERS; FIREARM MUFFLERS.— 21 Section 4181 of such Code is amended by adding at the 22 end the following: 23 ‘‘For purposes of this part, the terms ‘firearm si- 24 lencer’ and ‘firearm muffler’ mean any device for silenc- 25 VerDate Sep 11 2014 22:36 Feb 28, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S401.IS S401 kjohnson on DSK79L0C42PROD with BILLS 6 •S 401 IS ing, muffling, or diminishing the report of a portable fire- 1 arm.’’. 2 (c) CONFORMING AMENDMENTS.— 3 (1) Section 4181 of such Code is amended by 4 striking ‘‘other than pistols and revolvers’’ and in- 5 serting ‘‘other than articles taxable at 10 percent 6 under this section’’. 7 (2) Section 4182(b) of such Code is amended 8 by striking ‘‘firearms, pistols, revolvers, shells, and 9 cartridges’’ and inserting ‘‘articles described in sec- 10 tion 4181 and’’. 11 (3) Section 4182(c)(1) of such Code is amended 12 by striking ‘‘or firearm’’ and inserting ‘‘firearm, 13 firearm silencer, or firearm muffler,’’. 14 (d) EFFECTIVE DATE.—The amendments made by 15 this section shall apply to articles sold by the manufac- 16 turer, producer, or importer in any calendar quarter be- 17 ginning more than 90 days after the date of the enactment 18 of this Act. 19 Æ VerDate Sep 11 2014 22:36 Feb 28, 2023 Jkt 039200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6301 E:\BILLS\S401.IS S401 kjohnson on DSK79L0C42PROD with BILLS

Important: This plain English summary was generated by AI and is provided for informational purposes only. It is not legal advice. Always consult the official bill text on Congress.gov or a qualified attorney for legal matters.