Hearing Protection Act: Changes to Firearm Definition and Silencer Taxation.
This bill removes firearm silencers from the definition of firearms under the Internal Revenue Code, affecting National Firearms Act (NFA) requirements. It mandates the Attorney General to destroy existing silencer registration records within 365 days. Additionally, a 10 percent excise tax is imposed on silencers, and state laws imposing specific taxes or registration requirements on silencers are preempted.
Key points
Firearm silencers are removed from the definition of 'firearm' in Section 5845(a) of the Internal Revenue Code.
The Attorney General is required to destroy any registration of a silencer maintained in the National Firearms Registration and Transfer Record within 365 days of enactment.
A 10 percent tax is imposed on firearm silencers by adding them to the list of taxable articles in Section 4181 of the Internal Revenue Code.
The Act preempts state or local laws that impose taxes (other than generally applicable sales tax) or registration requirements specifically on silencers.
Status:
Expired
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