Hearing Protection Act of 2017

Bill: 115-s-59
Sponsor: full_name: Sen. Crapo, Mike [R-ID]
Introduced: 2017-01-09
Policy area: Taxation
Subjects: Federal preemption

Firearms and explosives

Licensing and registrations

Sales and excise taxes

State and local taxation
Latest action: action_date: 2017-01-09
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2017-01-09
action_desc: Introduced in Senate
text: <p><strong>Hearing Protection Act of 201</strong><b>7</b></p> <p>This bill amends the Internal Revenue Code to: (1) eliminate the $200 transfer tax on firearm silencers, and (2) treat any person who acquires or possesses a firearm silencer as meeting any registration or licensing requirements of the National Firearms Act with respect to such silencer. Any person who pays a transfer tax on a silencer after January 9, 2017, may receive a refund of such tax. </p> <p>The bill amends the federal criminal code to preempt state or local laws that tax or regulate firearm silencers. </p>

tv_txt: II 115th CONGRESS 1st Session S. 59 IN THE SENATE OF THE UNITED STATES January 9, 2017 Mr. Crapo (for himself, Mr. Moran , and Mr. Paul ) 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 long guns.

1. Short title This Act may be cited as the Hearing Protection Act of 2017 . 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 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 the Internal Revenue Code of 1986, the amendment made by this section shall apply with respect to transfers after January 9, 2017. 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. .