silencer’’ and all that follows through ‘‘; and (8)’’ and in-
serting ‘‘; and (7)’’. 
(b) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendment made by 
this section shall take effect on the date of the en-
actment of this Act. 
(2) TRANSFERS.—In the case of the tax im-
posed by section 5811 of such Code, the amendment 
made by this section shall apply with respect to 
transfers after October 22, 2015. 
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 (as in effect on the day before the 
date of the enactment of this subsection) 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-
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standing the preceding sentence, a law of a State or a 
political subdivision of a State that, as a condition of law-
fully making, transferring, using, possessing, or trans-
porting a firearm silencer in or affecting interstate or for-
eign commerce, imposes a tax on any such conduct, or a 
marking, recordkeeping or registration requirement with 
respect to the firearm silencer, shall have no force or ef-
fect.’’. 
SEC. 5. SILENCERS AND MUFFLERS NOT TO BE FEDERALLY 
REGULATED. 
(a) DEFINITIONS.—Section 921(a) of title 18, United 
States Code, is amended— 
(1) in paragraph (3), by striking ‘‘(C) any fire-
arm muffler or firearm silencer; or (D)’’ and insert-
ing ‘‘or (C)’’; and 
(2) by striking paragraph (24). 
(b) PENALTIES.—Section 924 of such title is amend-
ed— 
(1) in subsection (c)— 
(A) in paragraph (1)(B)(ii) by striking ‘‘, 
or is equipped with a firearm silencer or fire-
arm muffler’’; and 
(B) in paragraph (1)(C)(ii), by striking 
‘‘or is equipped with a firearm silencer or fire-
arm muffler,’’; and 
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(2) in subsection (o), by striking ‘‘or is 
equipped with a firearm silencer or muffler,’’. 
(c) CARRYING OF CONCEALED FIREARMS BY QUALI-
FIED
LAW
ENFORCEMENT
OFFICERS.—Section 
926B(e)(3) of such title is amended— 
(1) in subparagraph (A), by adding ‘‘and’’ at 
the end; 
(2) by striking subparagraph (B); and 
(3) by redesignating subparagraph (C) as sub-
paragraph (B). 
(d) CARRYING OF CONCEALED FIREARMS BY QUALI-
FIED RETIRED LAW ENFORCEMENT OFFICERS.—Section 
926C(e)(1)(C) of such title is amended— 
(1) in clause (i), by adding ‘‘and’’ at the end; 
and 
(2) by striking clause (ii). 
Æ 
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