Title: Hearing Protection Act
Policy area: Taxation

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.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 2050 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 2050

To amend the Internal Revenue Code of 1986 to remove silencers from the 
            definition of firearms, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 15, 2021

 Mr. Crapo (for himself, Ms. Ernst, Mr. Cramer, Mr. Risch, Mr. Moran, 
 Mr. Cornyn, Mr. Marshall, Mr. Boozman, Mrs. Capito, Mr. Lankford, Mr. 
  Cotton, Mr. Braun, Mr. Scott of South Carolina, Mr. Inhofe, and Mr. 
    Tillis) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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.

    Chapter 44 of 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'--
            ``(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'' 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.
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