[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 1101 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 1101

 To provide that silencers be treated the same as firearms accessories.


_______________________________________________________________________


                   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

_______________________________________________________________________

                                 A BILL


 
 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,

SECTION 1. SHORT TITLE.

    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)''.
    (b) Effective Date.--
            (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--
            (1) in subsection (c)(1)--
                    (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).
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