116th CONGRESS 1st Session |
To provide that silencers be treated the same as firearms accessories.
January 24, 2019
Mr. Lee (for himself, Mr. Crapo, Mr. Risch, Mr. Cornyn, Mr. Cruz, and Mr. Paul) 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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Silencers Help Us Save Hearing Act” or the “SHUSH 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)”.
(1) IN GENERAL.—The amendment made by this section shall take effect on the date of enactment of this Act.
(2) TRANSFERS.—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.
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 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.”.
SEC. 4. 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.”.
SEC. 5. Silencers and mufflers not to be federally regulated.
(a) Definitions.—Section 921(a) of title 18, United States Code, is amended—
(1) in paragraph (3), by striking “(C) any firearm muffler or firearm silencer; or (D)” and inserting “or (C)”; and
(2) by striking paragraph (24).
(b) Penalties.—Section 924 of title 18, United States Code, is amended—
(A) in subparagraph (B)(ii) by striking ‘‘, or is equipped with a firearm silencer or firearm muffler’’; and
(B) in subparagraph (C), by striking ‘‘or is equipped with a firearm silencer or firearm muffler,’’; and
(2) in subsection (o), by striking “or is equipped with a firearm silencer or muffler,”.
(c) Carrying of concealed firearms by qualified law enforcement officers.—Section 926B(e)(3) of title 18, United States Code, is amended—
(1) in subparagraph (A), by adding “and” at the end;
(2) by striking subparagraph (B); and
(3) by redesignating subparagraph (C) as subparagraph (B).
(d) Carrying of concealed firearms by qualified retired law enforcement officers.—Section 926C(e)(1)(C) of title 18, United States Code, is amended—
(1) in clause (i) by adding “and” at the end;
(2) by striking clause (ii); and
(3) by redesignating clause (iii) as clause (ii).