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S. 2236 (114th): Hearing Protection Act of 2015


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Nov 4, 2015.


Hearing Protection Act of 2015

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 tax on a silencer after October 22, 2015 may receive a refund of such tax.

The bill amends the federal criminal code to preempt state or local laws that tax or regulate firearm silencers.