I 118th CONGRESS 2d Session H. R. 8306 IN THE HOUSE OF REPRESENTATIVES May 8, 2024 Mr. Good of Virginia (for himself, Mr. Gosar , Mr. Ogles , Mr. Higgins of Louisiana , Mr. Babin , Mr. Rosendale , Mr. Moore of Alabama , and Mr. Norman ) introduced the following 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 concerned A BILL To provide that silencers be treated the same as firearms accessories.

1. Short title This Act may be cited as the Silencers Help Us Save Hearing Act or the SHUSH Act . 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 (1) In general Except as otherwise provided in this subsection, the amendment made by this section shall take effect on the date of the enactment of this Act. (2) Transfers In the case of the tax imposed by section 5811 of such Code, the amendment made by this section shall apply with respect to transfers after October 22, 2015. 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. . 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, as a condition of lawfully making, transferring, using, possessing, or transporting a firearm silencer in or affecting interstate or foreign 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 effect. . 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 firearm muffler or firearm silencer; or (D) and inserting or (C) ; and (2) by striking paragraph (24). (b) Penalties Section 924 of such title is amended— (1) in subsection (c)— (A) in paragraph (1)(B)(ii) by striking , or is equipped with a firearm silencer or firearm muffler ; and (B) in paragraph (1)(C)(ii), by striking or is equipped with a firearm silencer or firearm muffler, ; and (2) in subsection (o), by striking or is equipped with a firearm silencer or muffler, . (c) Carrying of concealed firearms by qualified 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 subparagraph (B). (d) Carrying of concealed firearms by qualified 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).