IN THE SENATE OF THE UNITED STATES
April 13, 2021
Mr. Lee (for himself, Mr. Cruz, and Mr. Cornyn) introduced the following bill; which was read twice and referred to the Committee on Finance
To provide that silencers be treated the same as firearms accessories.
This Act may be cited as the
Silencers Help Us Save Hearing Act or the
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 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..
Silencers and mufflers not to be federally regulated
Section 921(a) of title 18, United States Code, is amended—
in paragraph (3), by striking
(C) any firearm muffler or firearm silencer; or (D) and inserting
or (C); and
by striking paragraph (24).
Section 924 of title 18, United States Code, is amended—
in subsection (c)(1)—
in subparagraph (B)(ii) by striking ‘‘, or is equipped with a firearm silencer or firearm muffler’’; and
in subparagraph (C), by striking ‘‘or is equipped with a firearm silencer or firearm muffler,’’; and
in subsection (o), by striking
or is equipped with a firearm silencer or muffler,.
Carrying of concealed firearms by qualified law enforcement officers
Section 926B(e)(3) of title 18, United States Code, is amended—
in subparagraph (A), by adding
and at the end;
by striking subparagraph (B); and
by redesignating subparagraph (C) as subparagraph (B).
Carrying of concealed firearms by qualified retired law enforcement officers
Section 926C(e)(1)(C) of title 18, United States Code, is amended—
in clause (i) by adding
and at the end;
by striking clause (ii); and
by redesignating clause (iii) as clause (ii).