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II
117TH CONGRESS
1ST SESSION
S. 1101
To provide that silencers be treated the same as firearms accessories.
IN THE SENATE OF THE UNITED STATES
APRIL 13, 2021
Mr. LEE (for himself, Mr. CRUZ, and Mr. CORNYN) introduced the following
bill; which was read twice and referred to the Committee on Finance
A BILL
To provide that silencers be treated the same as firearms
accessories.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Silencers Help Us Save
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Hearing Act’’ or the ‘‘SHUSH Act’’.
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SEC. 2. EQUAL TREATMENT OF SILENCERS AND FIREARMS.
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(a) IN GENERAL.—Section 5845(a) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘(7) any
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silencer’’ and all that follows through ‘‘; and (8)’’ and in-
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serting ‘‘and (7)’’.
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(b) EFFECTIVE DATE.—
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•S 1101 IS
(1) IN
GENERAL.—The amendment made by
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this section shall take effect on the date of enact-
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ment of this Act.
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(2) TRANSFERS.—In the case of the tax im-
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posed by section 5811 of the Internal Revenue Code
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of 1986, the amendment made by this section shall
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apply with respect to transfers after October 22,
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2015.
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SEC. 3. TREATMENT OF CERTAIN SILENCERS.
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Section 5841 of the Internal Revenue Code of 1986
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is amended by adding at the end the following:
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‘‘(f) FIREARM SILENCERS.—A person acquiring or
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possessing a firearm silencer in accordance with chapter
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44 of title 18, United States Code, shall be treated as
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meeting any registration and licensing requirements of the
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National Firearms Act (as in effect on the day before the
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date of the enactment of this subsection) with respect to
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such silencer.’’.
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SEC. 4. PREEMPTION OF CERTAIN STATE LAWS IN RELA-
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TION TO FIREARM SILENCERS.
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Section 927 of title 18, United States Code, is
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amended by adding at the end the following: ‘‘Notwith-
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standing the preceding sentence, a law of a State or a
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political subdivision of a State that, as a condition of law-
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fully making, transferring, using, possessing, or trans-
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•S 1101 IS
porting a firearm silencer in or affecting interstate or for-
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eign commerce, imposes a tax on any such conduct, or a
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marking, recordkeeping, or registration requirement with
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respect to the firearm silencer, shall have no force or ef-
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fect.’’.
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SEC. 5. SILENCERS AND MUFFLERS NOT TO BE FEDERALLY
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REGULATED.
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(a) DEFINITIONS.—Section 921(a) of title 18, United
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States Code, is amended—
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(1) in paragraph (3), by striking ‘‘(C) any fire-
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arm muffler or firearm silencer; or (D)’’ and insert-
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ing ‘‘or (C)’’; and
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(2) by striking paragraph (24).
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(b) PENALTIES.—Section 924 of title 18, United
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States Code, is amended—
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(1) in subsection (c)(1)—
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(A) in subparagraph (B)(ii) by striking ‘‘,
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or is equipped with a firearm silencer or fire-
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arm muffler’’; and
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(B) in subparagraph (C), by striking ‘‘or is
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equipped with a firearm silencer or firearm
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muffler,’’; and
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(2) in subsection (o), by striking ‘‘or is
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equipped with a firearm silencer or muffler,’’.
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•S 1101 IS
(c) CARRYING OF CONCEALED FIREARMS BY QUALI-
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FIED
LAW
ENFORCEMENT
OFFICERS.—Section
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926B(e)(3) of title 18, United States Code, is amended—
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(1) in subparagraph (A), by adding ‘‘and’’ at
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the end;
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(2) by striking subparagraph (B); and
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(3) by redesignating subparagraph (C) as sub-
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paragraph (B).
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(d) CARRYING OF CONCEALED FIREARMS BY QUALI-
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FIED RETIRED LAW ENFORCEMENT OFFICERS.—Section
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926C(e)(1)(C) of title 18, United States Code, is amend-
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ed—
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(1) in clause (i) by adding ‘‘and’’ at the end;
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(2) by striking clause (ii); and
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(3) by redesignating clause (iii) as clause (ii).
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Æ
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