H.R. 404 — Hearing Protection Act

This section removes silencers from the statutory definition of a "firearm" under the National Firearms Act (NFA)—which currently subjects them to registration, a $200 transfer tax, and other requirements—effective for calendar quarters beginning more than 90 days after enactment. (Thus, silencers will be regulated like standard firearms.)

This section provides that a person acquiring or possessing a firearm silencer in accordance with the Gun Control Act (chapter 44, title 18, U.S. Code) meets the registration and licensing requirements of the National Firearms Act (NFA). (Thus, such silencers are exempt from separate NFA registration, background checks, and the $200 transfer tax.)

This section preempts state and political subdivision laws that (1) impose a tax, other than a generally applicable sales or use tax, on making, transferring, using, possessing, or transporting a firearm silencer in or affecting interstate or foreign commerce or (2) impose a marking, recordkeeping, or registration requirement with respect to such a firearm silencer. Such laws have no force or effect notwithstanding the general rule in 18 USC 927 that federal firearms provisions do not occupy the field to the exclusion of state law absent direct conflict.

This section directs the Attorney General to destroy, not later than 365 days after enactment, all silencer registrations maintained in the National Firearms Registration and Transfer Record (NFRTR) pursuant to IRC §5841, all silencer transfer applications identifying the transferee pursuant to IRC §5812, and all silencer manufacturing applications identifying the maker pursuant to IRC §5822. (The NFRTR is the Bureau of Alcohol, Tobacco, Firearms and Explosives' central registry of National Firearms Act items, including silencers.)

This section amends Title 18, United States Code, as follows: (1) revises the definition of “firearm silencer” and “firearm muffler” in section 921(a) to include any device (or its outer tube or primary housing part) designed to silence, muffle, or diminish the report of a portable firearm and attached directly or indirectly to the firearm (thus excluding individual internal parts unless they serve as primary housing); (2) amends section 922(b)(1) and (3) to apply the age restriction (18 years old) on sales of shotguns and rifles, and the interstate sales restriction on such firearms, to firearm silencers and mufflers; and (3) amends section 923(i) to require licensed importers and manufacturers to serially mark firearm silencers and mufflers only on the outer tube or primary housing part (as prescribed by the Attorney General), with variances available if marking that part is impractical unless the Attorney General shows good cause to deny.

This section imposes a 10% excise tax on firearm silencers or firearm mufflers (i.e., any device for silencing, muffling, or diminishing the report of a portable firearm) by adding them to the list of articles taxable at that rate under IRC §4181 (which currently covers firearms other than pistols and revolvers, shells, and cartridges). It makes conforming amendments to §§4181 and 4182 to exclude silencers and mufflers from the pistols-and-revolvers exemption, update certain exemption language, and specify their inclusion; the amendments apply to articles sold by the manufacturer, producer, or importer in any calendar quarter beginning more than 90 days after enactment.