A bill to amend the Internal Revenue Code of 1986 to remove silencers from the definition of firearms, and for other purposes.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 364 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 364 To amend the Internal Revenue Code of 1986 to remove silencers from the definition of firearms, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES February 3, 2025 Mr. Crapo (for himself, Mr. Risch, Mr. Cassidy, Mr. Mullin, Mr. Lankford, Mr. Scott of Florida, Mr. Marshall, Mr. Cramer, Mrs. Blackburn, Mr. Boozman, Mr. Justice, Mr. Graham, Mr. Rounds, Mr. Ricketts, Mr. Sheehy, Mr. Tillis, Mr. Lee, Mrs. Hyde-Smith, Mrs. Fischer, Ms. Lummis, Mr. Kennedy, Mr. Moran, Mr. Daines, Mr. Wicker, Mr. Budd, Mr. Hoeven, Mr. Cotton, Mr. Hawley, and Mr. Johnson) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to remove silencers from the definition of firearms, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Hearing Protection Act''. SEC. 2. EQUAL TREATMENT OF SILENCERS AND FIREARMS. (a) In General.--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 ``and (7)''. (b) Effective Date.--The amendment made by this section shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act. SEC. 3. TREATMENT OF CERTAIN SILENCERS. Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end the following: ``(f) Firearm Silencers.--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 l