Hearing Protection Act

Subjects: Taxation, Federal preemption, Firearms and explosives, Government information and archives, Licensing and registrations, Sales and excise taxes, State and local taxation

Summary:  <p><b>Hearing Protection Act </b></p> <p>This bill removes silencers from the definition of<i> firearms</i> for purposes of the National Firearms Act. It also treats persons acquiring or possessing a firearm silencer as meeting any registration and licensing requirements of such Act.</p> <p>The Department of Justice must destroy certain records relating to the registration, transfer, or making of a silencer. </p> <p>The bill also revises the definitions of <i>firearm silencer</i> and <i>firearm muffler</i> under the federal criminal code and includes such items in the 10% excise tax category. </p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 152 Introduced in House (IH)]

&lt;DOC&gt;






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.

    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 ``Hearing Protection 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.--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.

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

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

    Title 18, United States Code, is amended--
            (1) in section 921(a), by striking paragraph (24) and 
        inserting the following:
            ``(24)(A) The terms `firearm silencer' and `firearm 
        muffler' mean any device for silencing, muffling, or 
        diminishing the report of a portable firearm, including the 
        `keystone part' of such a device.
            ``(B) The term `keystone part' means, with respect to a 
        firearm silencer or firearm muffler, an externally visible part 
        of a firearm silencer or firearm muffler, without which a 
        device capable of silencing, muffling, or diminishing the 
        report of a portable firearm cannot be assembled, but the term 
        does not include any interchangeable parts designed to mount a 
        firearm silencer or firearm muffler to a portable firearm.'';
            (2) in section 922(b)--
                    (A) in paragraph (1), by striking ``shotgun or 
                rifle'' the first place it appears and inserting 
                ``shotgun, rifle, firearm silencer or firearm 
                muffler''; and
                    (B) in paragraph (3), by striking ``rifle or 
                shotgun'' and inserting ``shotgun, rifle, firearm 
                silencer or firearm muffler''; and
            (3) in section 923(i)--
                    (A) by striking ``Licensed'' and inserting the 
                following:
            ``(1) In the case of a firearm other than a firearm 
        silencer or firearm muffler, licensed''; and
                    (B) by adding at the end the following:
            ``(2) 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 keystone part 
        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 a firearm 
        silencer or firearm muffler does not have a clearly 
        identifiable keystone part or has multiple keystone parts, 
        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.''.

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

    (a) In General.--Section 4181 of the Internal Revenue Code of 1986 
is amended by adding at the end of the list relating to ``Articles 
taxable at 10 percent'' the following:
    ``Firearm silencers or firearm mufflers.''.
    (b) Firearm Silencers; Firearm Mufflers.--Section 4181 of such Code 
is amended by adding at the end the following:
    ``For purposes of this part, the terms `firearm silencer' and 
`firearm muffler' mean any device for silencing, muffling, or 
diminishing the report of a portable firearm.''.
    (c) Conforming Amendments.--
            (1) Section 4181 of such Code is amended by striking 
        ``other than pistols and revolvers'' and inserting ``other than 
        articles taxable at 10 percent under this section''.
            (2) Section 4182(b) of such Code is amended by striking 
        ``firearms, pistols, revolvers, shells, and cartridges'' and 
        inserting ``articles described in section 4181 and''.
            (3) Section 4182(c)(1) of such Code is amended by striking 
        ``or firearm'' and 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.
    (e) In General.--Section 4181 of the Internal Revenue Code of 1986 
is amended by adding at the end of the list relating to ``Articles 
taxable at 10 percent'' the following:
    ``Firearm silencers or firearm mufflers.''.
                                 &lt;all&gt;
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