[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 1101 Introduced in Senate (IS)]
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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 Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Silencers Help Us Save Hearing Act''
or the ``SHUSH 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.--
(1) In general.--The amendment made by this section shall
take effect on the date of enactment of this Act.
(2) Transfers.--In the case of the tax imposed by section
5811 of the Internal Revenue Code of 1986, the amendment made
by this section shall apply with respect to transfers after
October 22, 2015.
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 (as in effect on the day
before the date of the enactment of this subsection) 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, as a
condition of lawfully making, transferring, using, possessing, or
transporting a firearm silencer in or affecting interstate or foreign
commerce, imposes a tax on any such conduct, or a marking,
recordkeeping, or registration requirement with respect to the firearm
silencer, shall have no force or effect.''.
SEC. 5. SILENCERS AND MUFFLERS NOT TO BE FEDERALLY REGULATED.
(a) Definitions.--Section 921(a) of title 18, United States Code,
is amended--
(1) in paragraph (3), by striking ``(C) any firearm muffler
or firearm silencer; or (D)'' and inserting ``or (C)''; and
(2) by striking paragraph (24).
(b) Penalties.--Section 924 of title 18, United States Code, is
amended--
(1) in subsection (c)(1)--
(A) in subparagraph (B)(ii) by striking ``, or is
equipped with a firearm silencer or firearm muffler'';
and
(B) in subparagraph (C), by striking ``or is
equipped with a firearm silencer or firearm muffler,'';
and
(2) in subsection (o), by striking ``or is equipped with a
firearm silencer or muffler,''.
(c) Carrying of Concealed Firearms by Qualified Law Enforcement
Officers.--Section 926B(e)(3) of title 18, United States Code, is
amended--
(1) in subparagraph (A), by adding ``and'' at the end;
(2) by striking subparagraph (B); and
(3) by redesignating subparagraph (C) as subparagraph (B).
(d) Carrying of Concealed Firearms by Qualified Retired Law
Enforcement Officers.--Section 926C(e)(1)(C) of title 18, United States
Code, is amended--
(1) in clause (i) by adding ``and'' at the end;
(2) by striking clause (ii); and
(3) by redesignating clause (iii) as clause (ii).
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