H.R. 367House115th Congress (2017-2019)In Committee

Hearing Protection Act of 2017

AI-Generated Summary

Updated April 15, 2026 at 11:19 AM UTC

The Hearing Protection Act of 2017 would change federal tax law so that firearm silencers are treated the same as long guns. It updates the Internal Revenue Code to remove a special exemption for silencers, makes silencers automatically meet National Firearms Act registration and licensing requirements, and blocks states from imposing their own taxes or registration rules on silencers.

Key Provisions

Amends the tax code (Section 5845) to delete the specific exemption for silencers, putting them under the same tax rules as long guns.
Adds a new provision (Section 5841(f)) stating that anyone who acquires a silencer in compliance with federal law is considered to have met all NFA registration and licensing requirements.
Amends 18 U.S.C. § 927 to preempt any state or local law that tries to tax, register, mark, or keep records on silencers, making those state requirements ineffective.

Legislative Activity

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2 earlier actions

HouseCommittee Latest Action

Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.

Crime and Federal Government Surveillance Subcommittee

February 6, 2017

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HouseIntro Referral

Introduced in House

January 9, 2017

HouseIntro Referral

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.

Ways and Means Committee

January 9, 2017

HouseCommittee

Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.

Crime and Federal Government Surveillance Subcommittee

February 6, 2017

Floor Debate

1 member

What members said about H.R. 367 on the floor

1 Democrat

Rep. Peter A. DeFazioD-OR-4 · Oct 4, 2017

Mr. Speaker, I ask unanimous consent to remove my name from H.R. 367.

Bill Text

Latest available legislative text

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Introduced in HouseIssued January 9, 2017

115th CONGRESS

1st Session

H. R. 367

IN THE HOUSE OF REPRESENTATIVES

January 9, 2017

Mr. Duncan of South Carolina (for himself, Mr. Carter of Texas, Mr. Gene Green of Texas, Mr. Austin Scott of Georgia, Mr. Biggs, Mr. Gosar, Mr. Hudson, Mr. LaMalfa, Mr. Harris, Mr. Westerman, Mr. Olson, Mr. Chaffetz, Mr. Hensarling, Mr. Carter of Georgia, Mr. Labrador, Mr. Brooks of Alabama, Mr. Smith of Texas, Mr. Bishop of Utah, Mr. Brat, Mr. Abraham, Mr. Palmer, Mrs. Love, Mr. Bridenstine, Mr. Stewart, Mr. Marshall, Mr. Emmer, Mr. Ratcliffe, Mr. Jody B. Hice of Georgia, Mr. Buck, Mr. Weber of Texas, Mr. Messer, Mr. Mooney of West Virginia, Mr. DeSantis, Mr. Newhouse, Mr. Smith of Missouri, Mr. Graves of Georgia, Mr. Lamborn, Mr. Wenstrup, Mr. Rogers of Alabama, Mr. DesJarlais, Mr. Massie, Mr. King of Iowa, Mr. Gohmert, and Mr. Yoder) 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.

Short title

This Act may be cited as the Hearing Protection Act of 2017.

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

Except as otherwise provided in this subsection, 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.

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.

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..