IN THE SENATE OF THE UNITED STATES
November 4, 2015
Mr. Crapo introduced the following bill; which was read twice and referred to the Committee on Finance
To provide that silencers be treated the same as long guns.
This Act may be cited as the
Hearing Protection Act of 2015.
Equal treatment of silencers and firearms
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
The amendment made by this section shall take effect on the date of the enactment of this Act.
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 October 22, 2015.
Treatment of certain silencers
Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
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.
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..