S. 364

119th CONGRESS 1st Session

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 3, 2025 · Sponsor: Mr. Crapo · Committee: Committee on Finance

S. 364

SEC. 1. Short title

This Act may be cited as the Hearing Protection Act.

SEC. 2. Equal treatment of silencers and firearms

(a) In general
- of the Internal Revenue Code of 1986 is amended by striking (7) any silencerand all that follows through and inserting ; and (8). Section 5845(a)
(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

of the Internal Revenue Code of 1986 is amended by adding at the end the following: Section 5841
- (f) Firearm silencers
  - A person acquiring or possessing a firearm silencer in accordance with 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. chapter 44

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 of the Internal Revenue Code of 1986, any application to transfer filed under of the Internal Revenue Code of 1986 that identifies the transferee of a silencer, and any application to make filed under of the Internal Revenue Code of 1986 that identifies the maker of a silencer. section 5841; section 5812; section 5822

SEC. 6. Amendments to title 18, United States Code

of title 18, United States Code, is amended— Chapter 44
- in section 921(a), by striking paragraph (25) and inserting the following:
  - The terms and mean— firearm silencer firearm muffler
    - any device designed or redesigned, made or remade, and intended—
      - (i) to silence, muffle, or diminish the auditory report of a portable firearm; and
      - (ii) to be attached to a portable firearm, directly or through a mount, adaptor, or other device that is not a firearm silencer or firearm muffler; or
    - the outer tube or other single part of any device that—
      - (i) provides the primary housing or is the primary structure for internal sound-reduction components designed or redesigned, made or remade, and intended to silence, muffle, or diminish the auditory report of a portable firearm; and
      - (ii) attaches to a portable firearm, directly or through a mount, adaptor, or other device that is not a firearm silencer or firearm muffler.
- in section 922(b)—
  - in paragraph (1), by striking the first place it appears and inserting shotgun, rifle, firearm silencer, or firearm muffler; and
  - in paragraph (3), by striking rifle or shotgunand inserting shotgun, rifle, firearm silencer, or firearm muffler; and
- in section 923(i)—
  - by striking Licensedand inserting the following: ; and
    - 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 outer tube or other single part that provides the primary housing or primary structure 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 marking the outer tube or other single part that provides the primary housing or primary structure is impractical, 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.
  - by adding at the end the following:

SEC. 7. Imposition of tax on firearm silencers or firearm mufflers

(a) In general
- of the Internal Revenue Code of 1986 is amended by adding at the end of the list relating to the following: Articles taxable at 10 percent Section 4181
- Firearm silencers or firearm mufflers.
(b) Firearm silencers; firearm mufflers
- For purposes of this part, the terms and mean any device for silencing, muffling, or diminishing the report of a portable firearm. firearm silencer,firearm muffler
- Section 4181 of such Code is amended by adding at the end the following:
(c) Conforming amendments
- Section 4181 of such Code is amended by striking other than pistols and revolversand inserting other than articles taxable at 10 percent under this section.
- Section 4182(b) of such Code is amended by striking firearms, pistols, revolvers, shells, and cartridgesand inserting articles described in section 4181 and.
- Section 4182(c)(1) of such Code is amended by striking or firearmand 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.