[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 401 Introduced in Senate (IS)]
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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. Capito, 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 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)(A) The terms `firearm silencer' and `firearm muffler' mean
any device for silencing, muffling, or diminishing the report of a
portable firearm, including the keystone part of such a device.
``(B) The term `keystone part'--
``(i) means, with respect to a firearm silencer or firearm
muffler, an externally visible part of a firearm silencer or
firearm muffler, without which a device capable of silencing,
muffling, or diminishing the report of a portable firearm
cannot be assembled; and
``(ii) does not include any interchangeable parts designed
to mount a firearm silencer or firearm muffler to a portable
firearm.'';
(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 keystone part 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 a firearm silencer or firearm muffler does not have a
clearly identifiable keystone part or has multiple keystone parts,
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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