I 

118TH CONGRESS 

1ST SESSION H. R. 152 

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 9, 2023 

Mr. DUNCAN (for himself, Mr. ADERHOLT, Mr. ARMSTRONG, Mr. BERGMAN, 

Mr. BIGGS, Mr. BISHOP of North Carolina, Mr. BRECHEEN, Mr. BUCK, 

Mr. BURCHETT, Mrs. CAMMACK, Mr. CARL, Mr. CARTER of Georgia, Mr. 

CLINE, Mr. CLOUD, Mr. COMER, Mr. ESTES, Mr. FERGUSON, Mr. 

FINSTAD, Mr. FLEISCHMANN, Mr. FULCHER, Mr. GAETZ, Mr. GOSAR, 

Mr. GRIFFITH, Mr. GUTHRIE, Mr. HARRIS, Mrs. HARSHBARGER, Mr. 

HERN, Mr. HUDSON, Mr. HUIZENGA, Mr. ISSA, Mr. JORDAN, Mr. 

KUSTOFF, Mr. LATURNER, Mrs. LESKO, Mr. MCCLINTOCK, Mr. MOONEY, Mr. MURPHY, Mr. NORMAN, Mr. PALMER, Mr. PERRY, Mr. 

PFLUGER, Mr. RESCHENTHALER, Mr. ROY, Mr. AUSTIN SCOTT of Georgia, Mr. SESSIONS, Mr. STAUBER, Mr. THOMPSON of Pennsylvania, Mr. 

TIMMONS, Mr. WEBER of Texas, Mr. WEBSTER of Florida, Mr. WILSON

of South Carolina, Mr. WITTMAN, and Mr. WOMACK) 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, 


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1 SECTION 1. SHORT TITLE. 

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

3 Act’’. 

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

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

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

7 silencer’’ and all that follows through ‘‘; and (8)’’ and in8 serting ‘‘and (7)’’. 

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

10 this section shall apply to calendar quarters beginning 

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

12 Act. 

13 SEC. 3. TREATMENT OF CERTAIN SILENCERS. 

14 Section 5841 of the Internal Revenue Code of 1986 

15 is amended by adding at the end the following: 

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

17 possessing a firearm silencer in accordance with chapter 

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

19 meeting any registration and licensing requirements of the 

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

21 SEC. 4. PREEMPTION OF CERTAIN STATE LAWS IN RELA22 TION TO FIREARM SILENCERS. 

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

24 amended by adding at the end the following: ‘‘Notwith25 standing the preceding sentence, a law of a State or a 

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


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

2 transferring, using, possessing, or transporting a firearm 

3 silencer in or affecting interstate or foreign commerce, or 

4 imposes a marking, recordkeeping or registration require5 ment with respect to such a firearm silencer, shall have 

6 no force or effect.’’. 

7 SEC. 5. DESTRUCTION OF RECORDS. 

8 Not later than 365 days after the date of the enact9 ment of this Act, the Attorney General shall destroy any 

10 registration of a silencer maintained in the National Fire11 arms Registration and Transfer Record pursuant to sec12 tion 5841 of the Internal Revenue Code of 1986, any ap13 plication to transfer filed under section 5812 of the Inter14 nal Revenue Code of 1986 that identifies the transferee 

15 of a silencer, and any application to make filed under sec16 tion 5822 of the Internal Revenue Code of 1986 that iden17 tifies the maker of a silencer. 

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

19 Title 18, United States Code, is amended— 

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

21 (24) and inserting the following: 

22 ‘‘(24)(A) The terms ‘firearm silencer’ and ‘fire23 arm muffler’ mean any device for silencing, muf24 fling, or diminishing the report of a portable fire25 arm, including the ‘keystone part’ of such a device. 


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1 ‘‘(B) The term ‘keystone part’ means, with re2 spect to a firearm silencer or firearm muffler, an ex3 ternally visible part of a firearm silencer or firearm 

4 muffler, without which a device capable of silencing, 

5 muffling, or diminishing the report of a portable 

6 firearm cannot be assembled, but the term does not 

7 include any interchangeable parts designed to mount 

8 a firearm silencer or firearm muffler to a portable 

9 firearm.’’; 

10 (2) in section 922(b)— 

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

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

13 ‘‘shotgun, rifle, firearm silencer or firearm muf14 fler’’; and 

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

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

17 silencer or firearm muffler’’; and 

18 (3) in section 923(i)— 

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

20 the following: 

21 ‘‘(1) In the case of a firearm other than a fire22 arm silencer or firearm muffler, licensed’’; and 

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

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

25 muffler, licensed importers and licensed manufacturVerDate Sep 11 2014 01:45 Jan 18, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H152.IH H152

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1 ers shall identify by means of a serial number en2 graved or cast on the keystone part of the firearm 

3 silencer or firearm muffler, in such manner as the 

4 Attorney General shall by regulations prescribe, each 

5 firearm silencer or firearm muffler imported or man6 ufactured by such importer or manufacturer, except 

7 that, if a firearm silencer or firearm muffler does 

8 not have a clearly identifiable keystone part or has 

9 multiple keystone parts, licensed importers or li10 censed manufacturers shall submit a request for a 

11 marking variance to the Attorney General. The At12 torney General shall grant such a request except on 

13 showing good cause that marking the firearm si14 lencer or firearm muffler as requested would not 

15 further the purposes of this chapter.’’. 

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

17 FIREARM MUFFLERS. 

18 (a) IN GENERAL.—Section 4181 of the Internal Rev19 enue Code of 1986 is amended by adding at the end of 

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

21 following: 

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

23 (b) FIREARM SILENCERS; FIREARM MUFFLERS.— 

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

25 end the following: 


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1 ‘‘For purposes of this part, the terms ‘firearm si2 lencer’ and ‘firearm muffler’ mean any device for silenc3 ing, muffling, or diminishing the report of a portable fire4 arm.’’. 

5 (c) CONFORMING AMENDMENTS.— 

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

7 striking ‘‘other than pistols and revolvers’’ and in8 serting ‘‘other than articles taxable at 10 percent 

9 under this section’’. 

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

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

12 cartridges’’ and inserting ‘‘articles described in sec13 tion 4181 and’’. 

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

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

16 firearm silencer, or firearm muffler,’’. 

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

18 this section shall apply to articles sold by the manufac19 turer, producer, or importer in any calendar quarter be20 ginning more than 90 days after the date of the enactment 

21 of this Act. 

22 (e) IN GENERAL.—Section 4181 of the Internal Rev23 enue Code of 1986 is amended by adding at the end of 

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

25 following: 


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

Æ 


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