Hearing Protection Act

To amend the Internal Revenue Code of 1986 to remove silencers from the definition of firearms, and for other purposes. 1. Short title This Act may be cited as the Hearing Protection Act 2. Equal treatment of silencers and firearms (a) In general Section 5845(a) (7) any silencer ; and (8) 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. 3. Treatment of certain silencers Section 5841 (f) Firearm silencers A person acquiring or possessing a firearm silencer in accordance with chapter 44 . 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. 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 section 5812 section 5822 6. Amendments to title 18, United States Code Chapter 44 (1) in section 921(a), by striking paragraph (25) and inserting the following: (25) (A) The terms firearm silencer firearm muffler (B) The term keystone part (i) 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; and (ii) 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 shotgun, rifle, firearm silencer, or firearm muffler (B) in paragraph (3), by striking rifle or shotgun shotgun, rifle, firearm silencer, or firearm muffler (3) in section 923(i)— (A) by striking Licensed (1) In the case of a firearm other than a firearm silencer or firearm muffler, licensed (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. . 7. Imposition of tax on firearm silencers or firearm mufflers (a) In general Section 4181 Articles taxable at 10 percent 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 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 articles described in section 4181 and (3) Section 4182(c)(1) of such Code is amended by striking or firearm 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.

Summary: Hearing Protection Act This bill removes silencers from the definition of firearms 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. The Department of Justice must destroy certain records relating to the registration, transfer, or making of a silencer. The bill also revises the definitions of firearm silencer and firearm muffler under the federal criminal code and includes such items in the 10% excise tax category.