II 

117TH CONGRESS 

1ST SESSION S. 2050 

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 

JUNE 15, 2021 

Mr. CRAPO (for himself, Ms. ERNST, Mr. CRAMER, Mr. RISCH, Mr. MORAN, 

Mr. CORNYN, Mr. MARSHALL, Mr. BOOZMAN, Mrs. CAPITO, Mr. 

LANKFORD, Mr. COTTON, Mr. BRAUN, Mr. SCOTT of South Carolina, Mr. 

INHOFE, and Mr. TILLIS) introduced the following bill; which was read 

twice and referred to the Committee on Finance 

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’’. 

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

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

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


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1 silencer’’ and all that follows through ‘‘; and (8)’’ and in2 serting ‘‘and (7)’’. 

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

4 this section shall apply to calendar quarters beginning 

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

6 Act. 

7 SEC. 3. TREATMENT OF CERTAIN SILENCERS. 

8 Section 5841 of the Internal Revenue Code of 1986 

9 is amended by adding at the end the following: 

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

11 possessing a firearm silencer in accordance with chapter 

12 44 of title 18, United States Code, shall be treated as 

13 meeting any registration and licensing requirements of the 

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

15 SEC. 4. PREEMPTION OF CERTAIN STATE LAWS IN RELA16 TION TO FIREARM SILENCERS. 

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

18 amended by adding at the end the following: ‘‘Notwith19 standing the preceding sentence, a law of a State or a 

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

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

22 transferring, using, possessing, or transporting a firearm 

23 silencer in or affecting interstate or foreign commerce, or 

24 imposes a marking, recordkeeping or registration requireVerDate Sep 11 2014 07:10 Jun 23, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S2050.IS S2050

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1 ment with respect to such a firearm silencer, shall have 

2 no force or effect.’’. 

3 SEC. 5. DESTRUCTION OF RECORDS. 

4 Not later than 365 days after the date of the enact5 ment of this Act, the Attorney General shall destroy any 

6 registration of a silencer maintained in the National Fire7 arms Registration and Transfer Record pursuant to sec8 tion 5841 of the Internal Revenue Code of 1986, any ap9 plication to transfer filed under section 5812 of the Inter10 nal Revenue Code of 1986 that identifies the transferee 

11 of a silencer, and any application to make filed under sec12 tion 5822 of the Internal Revenue Code of 1986 that iden13 tifies the maker of a silencer. 

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

15 Chapter 44 of title 18, United States Code, is amend16 ed— 

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

18 (24) and inserting the following: 

19 ‘‘(24)(A) The terms ‘firearm silencer’ and ‘firearm 

20 muffler’ mean any device for silencing, muffling, or dimin21 ishing the report of a portable firearm, including the key22 stone part of such a device. 

23 ‘‘(B) The term ‘keystone part’— 

24 ‘‘(i) means, with respect to a firearm silencer or 

25 firearm muffler, an externally visible part of a fireVerDate Sep 11 2014 07:10 Jun 23, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S2050.IS S2050

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1 arm silencer or firearm muffler, without which a de2 vice capable of silencing, muffling, or diminishing 

3 the report of a portable firearm cannot be assem4 bled; and 

5 ‘‘(ii) does not include any interchangeable parts 

6 designed to mount a firearm silencer or firearm 

7 muffler to a portable firearm.’’; 

8 (2) in section 922(b)— 

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

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

11 ‘‘shotgun, rifle, firearm silencer, or firearm 

12 muffler’’; and 

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

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

15 silencer, or firearm muffler’’; and 

16 (3) in section 923(i)— 

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

18 the following: ‘‘(1) In the case of a firearm 

19 other than a firearm silencer or firearm muf20 fler, licensed’’; and 

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

22 ‘‘(2) In the case of a firearm silencer or firearm muf23 fler, licensed importers and licensed manufacturers shall 

24 identify by means of a serial number engraved or cast on 

25 the keystone part of the firearm silencer or firearm mufVerDate Sep 11 2014 07:10 Jun 23, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S2050.IS S2050

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1 fler, in such manner as the Attorney General shall by reg2 ulations prescribe, each firearm silencer or firearm muffler 

3 imported or manufactured by such importer or manufac4 turer, except that, if a firearm silencer or firearm muffler 

5 does not have a clearly identifiable keystone part or has 

6 multiple keystone parts, licensed importers or licensed 

7 manufacturers shall submit a request for a marking vari8 ance to the Attorney General. The Attorney General shall 

9 grant such a request except on showing good cause that 

10 marking the firearm silencer or firearm muffler as re11 quested would not further the purposes of this chapter.’’. 

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

13 FIREARM MUFFLERS. 

14 (a) IN GENERAL.—Section 4181 of the Internal Rev15 enue Code of 1986 is amended by adding at the end of 

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

17 following: 

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

19 (b) FIREARM SILENCERS; FIREARM MUFFLERS.— 

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

21 end the following: 

22 ‘‘For purposes of this part, the terms ‘firearm si23 lencer’ and ‘firearm muffler’ mean any device for silenc24 ing, muffling, or diminishing the report of a portable fire25 arm.’’. 


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1 (c) CONFORMING AMENDMENTS.— 

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

3 striking ‘‘other than pistols and revolvers’’ and in4 serting ‘‘other than articles taxable at 10 percent 

5 under this section’’. 

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

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

8 cartridges’’ and inserting ‘‘articles described in sec9 tion 4181 and’’. 

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

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

12 firearm silencer, or firearm muffler,’’. 

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

14 this section shall apply to articles sold by the manufac15 turer, producer, or importer in any calendar quarter be16 ginning more than 90 days after the date of the enactment 

17 of this Act. 

Æ 


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