I 
119TH CONGRESS 
1ST SESSION 
H. R. 404 
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 15, 2025 
Mr. CLINE (for himself, Mr. PFLUGER, Mr. ESTES, Mr. MOORE of West Vir-
ginia, Mr. BEAN of Florida, Ms. TENNEY, Mr. WEBER of Texas, Mr. 
MOORE of Alabama, Mr. NEHLS, Mr. OWENS, Mr. THOMPSON of Penn-
sylvania, Mr. WITTMAN, Mr. HUDSON, Mrs. LUNA, Mrs. CAMMACK, Mr. 
CARTER
of Georgia, Mr. PERRY, Mr. BOST, Mr. BERGMAN, Mr. 
FINSTAD, Mr. COLLINS, Mr. GRAVES, Mr. FLEISCHMANN, Mr. FULCHER, 
Mr. BILIRAKIS, Mr. MCGUIRE, Mr. ADERHOLT, Mr. MCDOWELL, Mr. 
HARRIS of Maryland, Mr. BURCHETT, Mr. KUSTOFF, Mr. TIMMONS, Mr. 
LOUDERMILK, Mr. CRANK, Mr. GRIFFITH, Mr. HERN of Oklahoma, Mr. 
WOMACK, Mr. BABIN, Ms. MALOY, and Mr. COMER) introduced the fol-
lowing 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 con-
cerned 
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 Representa-
tives of the United States of America in Congress assembled, 
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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 in-
serting ‘‘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 RELA-
TION TO FIREARM SILENCERS. 
Section 927 of title 18, United States Code, is 
amended by adding at the end the following: ‘‘Notwith-
standing the preceding sentence, a law of a State or a 
political subdivision of a State that imposes a tax, other 
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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 require-
ment 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 enact-
ment of this Act, the Attorney General shall destroy any 
registration of a silencer maintained in the National Fire-
arms Registration and Transfer Record pursuant to sec-
tion 5841 of the Internal Revenue Code of 1986, any ap-
plication to transfer filed under section 5812 of the Inter-
nal Revenue Code of 1986 that identifies the transferee 
of a silencer, and any application to make filed under sec-
tion 5822 of the Internal Revenue Code of 1986 that iden-
tifies 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 
(25) and inserting the following: 
‘‘(25) The terms ‘firearm silencer’ and ‘firearm 
muffler’ mean— 
‘‘(A) any device designed or redesigned, 
made or remade, and intended— 
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‘‘(i) to silence, muffle, or diminish the 
auditory report of a portable firearm; and 
‘‘(ii) to be attached to a portable fire-
arm, directly or through a mount, adaptor, 
or other device that is not a firearm si-
lencer or firearm muffler; or 
‘‘(B) the outer tube or other single part of 
any device that— 
‘‘(i) provides the primary housing or 
is the primary structure for internal 
sound-reduction components designed or 
redesigned, made or remade, and intended 
to silence, muffle, or diminish the auditory 
report of a portable firearm; and 
‘‘(ii) attaches to a portable firearm, 
directly or through a mount, adaptor, or 
other device that is not a firearm silencer 
or firearm muffler.’’; 
(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 muf-
fler’’; and 
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(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 fire-
arm 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 manufactur-
ers shall identify by means of a serial number en-
graved or cast on the outer tube or other single part 
that provides the primary housing or primary struc-
ture of the firearm silencer or firearm muffler, in 
such manner as the Attorney General shall by regu-
lations prescribe, each firearm silencer or firearm 
muffler imported or manufactured by such importer 
or manufacturer, except that, if marking the outer 
tube or other single part that provides the primary 
housing or primary structure is impractical, licensed 
importers or licensed manufacturers shall submit a 
request for a marking variance to the Attorney Gen-
eral. The Attorney General shall grant such a re-
quest except on showing good cause that marking 
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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 Rev-
enue 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 si-
lencer’ and ‘firearm muffler’ mean any device for silenc-
ing, muffling, or diminishing the report of a portable fire-
arm.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 4181 of such Code is amended by 
striking ‘‘other than pistols and revolvers’’ and in-
serting ‘‘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 sec-
tion 4181 and’’. 
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(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 manufac-
turer, producer, or importer in any calendar quarter be-
ginning more than 90 days after the date of the enactment 
of this Act. 
(e) IN GENERAL.—Section 4181 of the Internal Rev-
enue 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.’’ 
Æ 
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