Summary: S.2236 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for S.2236. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (11/04/2015)

Hearing Protection Act of 2015

This bill amends the Internal Revenue Code to: (1) eliminate the $200 transfer tax on firearm silencers, and (2) treat any person who acquires or possesses a firearm silencer as meeting any registration or licensing requirements of the National Firearms Act with respect to such silencer. Any person who pays a tax on a silencer after October 22, 2015 may receive a refund of such tax.

The bill amends the federal criminal code to preempt state or local laws that tax or regulate firearm silencers.