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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8306 Introduced in House (IH)]

<DOC>

118th CONGRESS
  2d Session
                                H. R. 8306

 To provide that silencers be treated the same as firearms accessories.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2024

Mr. Good of Virginia (for himself, Mr. Gosar, Mr. Ogles, Mr. Higgins of 
  Louisiana, Mr. Babin, Mr. Rosendale, Mr. Moore of Alabama, and Mr. 
   Norman) introduced the following bill; which was 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

_______________________________________________________________________

                                 A BILL

 
 To provide that silencers be treated the same as firearms accessories.

    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 ``Silencers Help Us Save Hearing Act'' 
or the ``SHUSH 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.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendment made by this section shall take 
        effect on the date of the enactment of this Act.
            (2) Transfers.--In the case of the tax imposed by section 
        5811 of such Code, the amendment made by this section shall 
        apply with respect to transfers after October 22, 2015.

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 (as in effect on the day 
before the date of the enactment of this subsection) 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, as a 
condition of lawfully making, transferring, using, possessing, or 
transporting a firearm silencer in or affecting interstate or foreign 
commerce, imposes a tax on any such conduct, or a marking, 
recordkeeping or registration requirement with respect to the firearm 
silencer, shall have no force or effect.''.

SEC. 5. SILENCERS AND MUFFLERS NOT TO BE FEDERALLY REGULATED.

    (a) Definitions.--Section 921(a) of title 18, United States Code, 
is amended--
            (1) in paragraph (3), by striking ``(C) any firearm muffler 
        or firearm silencer; or (D)'' and inserting ``or (C)''; and
            (2) by striking paragraph (24).
    (b) Penalties.--Section 924 of such title is amended--
            (1) in subsection (c)--
                    (A) in paragraph (1)(B)(ii) by striking ``, or is 
                equipped with a firearm silencer or firearm muffler''; 
                and
                    (B) in paragraph (1)(C)(ii), by striking ``or is 
                equipped with a firearm silencer or firearm muffler,''; 
                and
            (2) in subsection (o), by striking ``or is equipped with a 
        firearm silencer or muffler,''.
    (c) Carrying of Concealed Firearms by Qualified Law Enforcement 
Officers.--Section 926B(e)(3) of such title is amended--
            (1) in subparagraph (A), by adding ``and'' at the end;
            (2) by striking subparagraph (B); and
            (3) by redesignating subparagraph (C) as subparagraph (B).
    (d) Carrying of Concealed Firearms by Qualified Retired Law 
Enforcement Officers.--Section 926C(e)(1)(C) of such title is amended--
            (1) in clause (i), by adding ``and'' at the end; and
            (2) by striking clause (ii).
                                 <all>
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