II 118th CONGRESS 2d Session S. 4825 IN THE SENATE OF THE UNITED STATES July 29, 2024 Mr. Lee (for himself, Mr. Scott of Florida , Mrs. Blackburn , and Mr. Cornyn ) introduced the following bill; which was read twice and referred to the Committee on Finance 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 provided in paragraph (2), the amendments made by this section shall take effect on the date of enactment of this Act. (2) Transfers In the case of the tax imposed by section 5811 of the Internal Revenue Code of 1986, the amendments made by this section shall apply with respect to transfers after the date which is 2 years prior to the date of enactment of this Act. 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 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 (25). (b) Penalties Section 924 of title 18, United States Code, is amended— (1) in subsection (c)(1)— (A) in subparagraph (B)(ii), by striking ‘‘, or is equipped with a firearm silencer or firearm muffler’’; and (B) in subparagraph (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 title 18, United States Code, 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 title 18, United States Code, is amended— (1) in clause (i), by adding and at the end; (2) by striking clause (ii); and (3) by redesignating clause (iii) as clause (ii). 6. Excepting silencers from regulation by the Consumer Product Safety Commission Section 3(5) of the Consumer Product Safety Act ( 15 U.S.C. 2052(a)(5) ) is amended— (1) in subparagraph (H), by striking or at the end; (2) in subparagraph (I), by striking Act). and inserting ; or ; and (3) by adding at the end the following: (J) any firearm muffler or firearm silencer (as such term is defined in section 5841(f) of the Internal Revenue Code of 1986). .