Hearing Protection Act: Changes to Firearm Silencer Regulations.
This act changes how firearm silencers are legally treated, removing them from the definition of firearms subject to special tax and registration rules in the Internal Revenue Code. The act treats possessing a silencer under other federal laws as meeting registration requirements, preempts certain state taxes and registration requirements, and imposes a 10 percent tax on these devices.
Key points
Firearm silencers will no longer be treated as firearms subject to special definitions in the Internal Revenue Code of 1986.
Persons acquiring or possessing a silencer in accordance with title 18 of the U.S. Code will be treated as meeting National Firearms Act registration and licensing requirements.
The act preempts state laws imposing taxes (other than general sales tax) or registration requirements on silencers.
The Attorney General shall destroy existing silencer registrations in the National Firearms Registration and Transfer Record within 365 days of enactment.
A 10% tax will be imposed on the sale of firearm silencers by manufacturers, producers, or importers.
Expired
Additional Information
Print number: 117_HR_95
Sponsor: Rep. Duncan, Jeff [R-SC-3]
Process start date: 2021-01-04