Sponsors (116)
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This bill changes how firearm silencers (also called mufflers) are treated under federal law. It removes silencers from the special National Firearms Act rules and treats them like other firearms under the usual federal rules, so someone who gets a silencer following those rules would not need a special NFA registration. It also requires the Attorney General to destroy existing federal silencer registration records and related forms within one year of the law taking effect.
The bill adds a new 10% federal excise tax on silencers, paid by makers or importers when they sell them into the market. These tax changes begin with a calendar quarter that starts more than 90 days after the bill becomes law. States would not be allowed to add special silencer-only taxes (other than normal sales or use tax) or require special marking, recordkeeping, or registration for silencers in interstate commerce. Silencers must have a serial number on the main tube or part, and federal law updates the definition of “silencer” and makes clear that dealer sale rules for guns also cover silencers .
Key points
Adds "firearm silencer" and "firearm muffler" to the list of articles taxable at 10 percent and replaces the phrase "other than pistols and revolvers" (in the provision taxing certain firearms at 11 percent) with "other than articles taxable at 10 percent under this section."
Replaces an explicit enumeration of items with a reference to the articles described in section 4181.
Modifies subsection (c)(1) by expanding the enumerated terms to include "firearm silencer" and "firearm muffler."
Replaces paragraph (25) to define the terms 'firearm silencer' and 'firearm muffler' with two alternative definitions covering (A) devices designed/intended to silence/muffle/diminish the auditory report of a portable firearm and to be attached to a portable firearm, and (B) the outer tube or other single part that provides the primary housing/structure for internal sound-reduction components and attaches to a portable firearm.
Alters paragraph (1) to include firearm silencers and firearm mufflers in the list of items referenced.
Alters paragraph (3) to include firearm silencers and firearm mufflers in the list of items referenced.
Revises subsection (i)(1) to distinguish licensing treatment for firearms other than silencers or mufflers.
Adds a new subsection requiring licensed importers and licensed manufacturers to mark firearm silencers and firearm mufflers with a serial number on the outer tube or other single part that provides the primary housing/structure, prescribes Attorney General regulations for marking, and establishes a variance request process that the Attorney General shall grant except for good cause.
Adds a sentence to the end of 18 U.S.C. 927 stating that State or political subdivision laws that impose 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 that impose marking, recordkeeping, or registration requirements with respect to such a firearm silencer, shall have no force or effect.
Adds a new subsection (f) to 26 U.S.C. §5841 treating a person who acquires or possesses a firearm silencer in accordance with Title 18 as meeting any National Firearms Act registration and licensing requirements for that silencer.
And 1 more affected section...
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced January 15, 2025 by Benjamin Cline · Last progress January 15, 2025
PARTS Act of 2025
Hearing Protection Act