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S. 59Senate115th Congress (2017-2019)In Committee

Hearing Protection Act of 2017

Sponsored by Mike CrapoSen. Mike Crapo (R-ID)
Introduced January 9, 2017

AI-Generated Summary

Updated April 15, 2026 at 11:27 AM UTC

The Hearing Protection Act of 2017 changes how federal law treats firearm silencers. It makes silencers subject to the same tax rules as long guns, treats their acquisition as automatically meeting National Firearms Act registration and licensing requirements, and blocks states from adding taxes or registration rules for silencers that affect interstate commerce.

Key Provisions

  • Amends the Internal Revenue Code to remove the special exemption for silencers, so they are taxed like long guns.
  • Specifies that anyone who acquires or possesses a silencer in compliance with federal law is considered to have met all NFA registration and licensing requirements for that silencer.
  • Adds a preemption clause to 18 U.S.C. §927, preventing any state or local law from imposing taxes, marking, record‑keeping, or registration requirements on silencers involved in interstate or foreign commerce.
  • Sets the effective date as the day the law is enacted, with the transfer tax provision applying to transfers after January 9, 2017.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

January 9, 2017

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SenateIntro Referral

Introduced in Senate

January 9, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

January 9, 2017

Bill Text

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Introduced in SenateIssued January 9, 2017

II

115th CONGRESS

1st Session

S. 59

IN THE SENATE OF THE UNITED STATES

January 9, 2017

Mr. Crapo (for himself, Mr. Moran, and Mr. Paul) 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 long guns.

1.

Short title

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

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 the Internal Revenue Code of 1986, the amendment made by this section shall apply with respect to transfers after January 9, 2017.

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.

.

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..