S.2236 - Hearing Protection Act of 2015114th Congress (2015-2016)
|Sponsor:||Sen. Crapo, Mike [R-ID] (Introduced 11/04/2015)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 11/04/2015 Read twice and referred to the Committee on Finance. (All Actions)|
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Summary: S.2236 — 114th Congress (2015-2016)All Information (Except Text)
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.