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 
(24) and inserting the following: 
‘‘(24)(A) The terms ‘firearm silencer’ and ‘fire-
arm muffler’ mean any device for silencing, muf-
fling, or diminishing the report of a portable fire-
arm, including the ‘keystone part’ of such a device. 
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‘‘(B) The term ‘keystone part’ means, with re-
spect to a firearm silencer or firearm muffler, an ex-
ternally 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 muf-
fler’’; 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 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-
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ers shall identify by means of a serial number en-
graved 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 man-
ufactured 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 li-
censed manufacturers shall submit a request for a 
marking variance to the Attorney General. The At-
torney General shall grant such a request except on 
showing good cause that marking the firearm si-
lencer 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: 
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‘‘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’’. 
(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: 
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‘‘Firearm silencers or firearm mufflers.’’. 
Æ 
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