[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3799 Introduced in House (IH)]

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114th CONGRESS
  1st Session
                                H. R. 3799

      To provide that silencers be treated the same as long guns.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 22, 2015

Mr. Salmon (for himself, Mr. Guinta, Mr. Carter of Texas, Mr. Kelly of 
 Pennsylvania, Mr. Collins of New York, Mr. Thompson of Pennsylvania, 
 Mr. Huelskamp, Mr. Franks of Arizona, Mrs. Love, Mr. LaMalfa, and Mr. 
   Stewart) introduced the following bill; which was referred to the 
 Committee on Ways and Means, and in addition to the Committee on the 
 Judiciary, for a period to be subsequently determined by the Speaker, 
 in each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
      To provide that silencers be treated the same as long guns.

    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 of 2015''.

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.--
            (1) In general.--The amendment made by this section shall 
        take effect on the date of the enactment of this Act.
            (2) Transfers.--In the case of the tax imposed by section 
        5811 of such Code, 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.''.
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