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S. 202Senate116th Congress (2019-2021)In Committee

SHUSH Act

Sponsored by Mike LeeSen. Mike Lee (R-UT)
Introduced January 24, 2019

AI-Generated Summary

Updated April 14, 2026 at 12:49 AM UTC

The SHUSH Act would change how firearm silencers are treated under federal law. It makes silencers subject to the same tax rules as other firearm accessories and treats their acquisition as meeting existing National Firearms Act registration requirements. The bill also blocks states from imposing taxes, registration, or record‑keeping rules on silencers and removes certain federal definitions and penalties that currently regulate them. These changes affect silencer owners, manufacturers, and law‑enforcement officers who carry firearms.

Key Provisions

  • Amends the Internal Revenue Code so silencers are taxed like other firearm accessories, eliminating a special tax provision.
  • Specifies that anyone acquiring a silencer in compliance with the National Firearms Act is considered to have met all registration and licensing requirements for that device.
  • Preempts any state or local law that tries to tax, register, mark, or require record‑keeping for silencers involved in interstate or foreign commerce.
  • Removes silencers and mufflers from several federal definitions and penalties, effectively de‑regulating them at the federal level.
  • Makes minor adjustments to sections governing concealed carry by qualified law‑enforcement and retired officers.

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 24, 2019

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SenateIntro Referral

Introduced in Senate

January 24, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

January 24, 2019

Bill Text

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Introduced in SenateIssued January 24, 2019

II

116th CONGRESS

1st Session

S. 202

IN THE SENATE OF THE UNITED STATES

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

A BILL

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

1.

Short title

This Act may be cited as the Silencers Help Us Save Hearing Act or the SHUSH Act.

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.

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..

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).