I 

116TH CONGRESS 

1ST SESSION H. R. 155 

To amend the Internal Revenue Code of 1986 to remove silencers from 

the definition of firearms, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 3, 2019 

Mr. DUNCAN (for himself, Mr. FLEISCHMANN, Mr. YOUNG, Mr. ABRAHAM, 

Mr. DAVID P. ROE of Tennessee, Mr. GOHMERT, Mr. BERGMAN, Mr. 

WALKER, Mr. WESTERMAN, Mr. GRAVES of Georgia, Mr. GOSAR, Mr. 

LATTA, Mr. WEBER of Texas, Mr. BISHOP of Utah, Mr. STEWART, Mr. 

COMER, Mr. WOMACK, Mr. PALMER, Mr. AUSTIN SCOTT of Georgia, Mr. 

GUTHRIE, Mr. COLLINS of Georgia, Mrs. MCMORRIS RODGERS, Mr. 

GIBBS, and Mr. BUCK) 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 amend the Internal Revenue Code of 1986 to remove 

silencers from the definition of firearms, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Hearing Protection 

5 Act’’. 


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1 SEC. 2. EQUAL TREATMENT OF SILENCERS AND FIREARMS. 

2 (a) IN GENERAL.—Section 5845(a) of the Internal 

3 Revenue Code of 1986 is amended by striking ‘‘(7) any 

4 silencer’’ and all that follows through ‘‘; and (8)’’ and in5 serting ‘‘and (7)’’. 

6 (b) EFFECTIVE DATE.—The amendment made by 

7 this section shall apply to calendar quarters beginning 

8 more than 90 days after the date of the enactment of this 

9 Act. 

10 SEC. 3. TREATMENT OF CERTAIN SILENCERS. 

11 Section 5841 of the Internal Revenue Code of 1986 

12 is amended by adding at the end the following: 

13 ‘‘(f) FIREARM SILENCERS.—A person acquiring or 

14 possessing a firearm silencer in accordance with chapter 

15 44 of title 18, United States Code, shall be treated as 

16 meeting any registration and licensing requirements of the 

17 National Firearms Act with respect to such silencer.’’. 

18 SEC. 4. PREEMPTION OF CERTAIN STATE LAWS IN RELA19 TION TO FIREARM SILENCERS. 

20 Section 927 of title 18, United States Code, is 

21 amended by adding at the end the following: ‘‘Notwith22 standing the preceding sentence, a law of a State or a 

23 political subdivision of a State that imposes a tax, other 

24 than a generally applicable sales or use tax, on making, 

25 transferring, using, possessing, or transporting a firearm 

26 silencer in or affecting interstate or foreign commerce, or 


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1 imposes a marking, recordkeeping or registration require2 ment with respect to such a firearm silencer, shall have 

3 no force or effect.’’. 

4 SEC. 5. DESTRUCTION OF RECORDS. 

5 Not later than 365 days after the date of the enact6 ment of this Act, the Attorney General shall destroy any 

7 registration of a silencer maintained in the National Fire8 arms Registration and Transfer Record pursuant to sec9 tion 5841 of the Internal Revenue Code of 1986, any ap10 plication to transfer filed under section 5812 of the Inter11 nal Revenue Code of 1986 that identifies the transferee 

12 of a silencer, and any application to make filed under sec13 tion 5822 of the Internal Revenue Code of 1986 that iden14 tifies the maker of a silencer. 

15 SEC. 6. AMENDMENTS TO TITLE 18, UNITED STATES CODE. 

16 Title 18, United States Code, is amended— 

17 (1) in section 921(a), by striking paragraph 

18 (24) and inserting the following: 

19 ‘‘(24)(A) The terms ‘firearm silencer’ and ‘fire20 arm muffler’ mean any device for silencing, muf21 fling, or diminishing the report of a portable fire22 arm, including the ‘keystone part’ of such a device. 

23 ‘‘(B) The term ‘keystone part’ means, with re24 spect to a firearm silencer or firearm muffler, an ex25 ternally visible part of a firearm silencer or firearm 


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1 muffler, without which a device capable of silencing, 

2 muffling, or diminishing the report of a portable 

3 firearm cannot be assembled, but the term does not 

4 include any interchangeable parts designed to mount 

5 a firearm silencer or firearm muffler to a portable 

6 firearm.’’; 

7 (2) in section 922(b)— 

8 (A) in paragraph (1), by striking ‘‘shotgun 

9 or rifle’’ the first place it appears and inserting 

10 ‘‘shotgun, rifle, firearm silencer or firearm muf11 fler’’; and 

12 (B) in paragraph (3), by striking ‘‘rifle or 

13 shotgun’’ and inserting ‘‘shotgun, rifle, firearm 

14 silencer or firearm muffler’’; and 

15 (3) in section 923(i)— 

16 (A) by striking ‘‘Licensed’’ and inserting 

17 the following: 

18 ‘‘(1) In the case of a firearm other than a fire19 arm silencer or firearm muffler, licensed’’; and 

20 (B) by adding at the end the following: 

21 ‘‘(2) In the case of a firearm silencer or firearm 

22 muffler, licensed importers and licensed manufactur23 ers shall identify by means of a serial number en24 graved or cast on the keystone part of the firearm 

25 silencer or firearm muffler, in such manner as the 


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1 Attorney General shall by regulations prescribe, each 

2 firearm silencer or firearm muffler imported or man3 ufactured by such importer or manufacturer, except 

4 that, if a firearm silencer or firearm muffler does 

5 not have a clearly identifiable keystone part or has 

6 multiple keystone parts, licensed importers or li7 censed manufacturers shall submit a request for a 

8 marking variance to the Attorney General. The At9 torney General shall grant such a request except on 

10 showing good cause that marking the firearm si11 lencer or firearm muffler as requested would not 

12 further the purposes of this chapter.’’. 

13 SEC. 7. IMPOSITION OF TAX ON FIREARM SILENCERS OR 

14 FIREARM MUFFLERS. 

15 (a) IN GENERAL.—Section 4181 of the Internal Rev16 enue Code of 1986 is amended by adding at the end of 

17 the list relating to ‘‘Articles taxable at 10 percent’’ the 

18 following: 

19 ‘‘Firearm silencers or firearm mufflers.’’. 

20 (b) FIREARM SILENCERS; FIREARM MUFFLERS.— 

21 Section 4181 of such Code is amended by adding at the 

22 end the following: 

23 ‘‘For purposes of this part, the terms ‘firearm si24 lencer’ and ‘firearm muffler’ mean any device for silencVerDate Sep 11 2014 21:15 Jan 15, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H155.IH H155

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1 ing, muffling, or diminishing the report of a portable fire2 arm.’’. 

3 (c) CONFORMING AMENDMENTS.— 

4 (1) Section 4181 of such Code is amended by 

5 striking ‘‘other than pistols and revolvers’’ and in6 serting ‘‘other than articles taxable at 10 percent 

7 under this section’’. 

8 (2) Section 4182(b) of such Code is amended 

9 by striking ‘‘firearms, pistols, revolvers, shells, and 

10 cartridges’’ and inserting ‘‘articles described in sec11 tion 4181 and’’. 

12 (3) Section 4182(c)(1) of such Code is amended 

13 by striking ‘‘or firearm’’ and inserting ‘‘firearm, 

14 firearm silencer, or firearm muffler,’’. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to articles sold by the manufac17 turer, producer, or importer in any calendar quarter be18 ginning more than 90 days after the date of the enactment 

19 of this Act. 

20 (e) IN GENERAL.—Section 4181 of the Internal Rev21 enue Code of 1986 is amended by adding at the end of 

22 the list relating to ‘‘Articles taxable at 10 percent’’ the 

23 following: 

24 ‘‘Firearm silencers or firearm mufflers.’’. 

Æ 


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