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S. 364Senate119th Congress (2025-2027)In Committee

A bill to amend the Internal Revenue Code of 1986 to remove silencers from the definition of firearms, and for other purposes.

Sponsored by Mike CrapoSen. Mike Crapo (R-ID)
Introduced February 3, 2025

AI-Generated Summary

Updated November 24, 2025 at 3:07 AM UTC

The Hearing Protection Act changes how silencers (also called mufflers) are treated under federal tax and firearms laws. It removes silencers from a special definition in the Internal Revenue Code, subjects them to the same registration, licensing, and 10 % excise tax as other firearms, and requires the destruction of existing silencer registration records. The bill also blocks states from adding their own taxes or registration rules on silencers that affect interstate commerce and updates criminal statutes to define and mark silencers consistently.

Key Provisions

  • Amends the tax code so silencers are no longer listed as a separate category of firearms, treating them the same as other firearms for tax purposes.
  • Requires anyone who acquires a silencer legally under the National Firearms Act to meet the same registration and licensing rules as for firearms.
  • Stops states from imposing taxes, registration, marking, or record‑keeping requirements on silencers that affect interstate commerce.
  • Orders the Attorney General to delete all existing federal silencer registration records within one year of the law’s enactment.
  • Updates criminal law definitions to clearly describe “firearm silencer” and “firearm muffler” and to require serial‑number marking on imported or manufactured silencers.
  • Adds a 10 % excise tax on silencers (and mufflers) sold by manufacturers, producers, or importers, applying the tax to sales beginning 90 days after the law takes effect.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

February 3, 2025

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SenateIntro Referral

Introduced in Senate

February 3, 2025

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

February 3, 2025

Bill Text

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Introduced in SenateIssued February 3, 2025

II

119th CONGRESS

1st Session

S. 364

IN THE SENATE OF THE UNITED STATES

February 3, 2025

Mr. Crapo (for himself, Mr. Risch, Mr. Cassidy, Mr. Mullin, Mr. Lankford, Mr. Scott of Florida, Mr. Marshall, Mr. Cramer, Mrs. Blackburn, Mr. Boozman, Mr. Justice, Mr. Graham, Mr. Rounds, Mr. Ricketts, Mr. Sheehy, Mr. Tillis, Mr. Lee, Mrs. Hyde-Smith, Mrs. Fischer, Ms. Lummis, Mr. Kennedy, Mr. Moran, Mr. Daines, Mr. Wicker, Mr. Budd, Mr. Hoeven, Mr. Cotton, Mr. Hawley, and Mr. Johnson) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to remove silencers from the definition of firearms, and for other purposes.

1.

Short title

This Act may be cited as the Hearing Protection 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

The amendment made by this section shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act.

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 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 imposes a tax, other than a generally applicable sales or use tax, on making, transferring, using, possessing, or transporting a firearm silencer in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping, or registration requirement with respect to such a firearm silencer, shall have no force or effect..

5.

Destruction of records

Not later than 365 days after the date of the enactment of this Act, the Attorney General shall destroy any registration of a silencer maintained in the National Firearms Registration and Transfer Record pursuant to section 5841 of the Internal Revenue Code of 1986, any application to transfer filed under section 5812 of the Internal Revenue Code of 1986 that identifies the transferee of a silencer, and any application to make filed under section 5822 of the Internal Revenue Code of 1986 that identifies the maker of a silencer.

6.

Amendments to title 18, United States Code

Chapter 44 of title 18, United States Code, is amended—

(1)

in section 921(a), by striking paragraph (25) and inserting the following:

(25)

The terms firearm silencer and firearm muffler mean—

(A)

any device designed or redesigned, made or remade, and intended—

(i)

to silence, muffle, or diminish the auditory report of a portable firearm; and

(ii)

to be attached to a portable firearm, directly or through a mount, adaptor, or other device that is not a firearm silencer or firearm muffler; or

(B)

the outer tube or other single part of any device that—

(i)

provides the primary housing or is the primary structure for internal sound-reduction components designed or redesigned, made or remade, and intended to silence, muffle, or diminish the auditory report of a portable firearm; and

(ii)

attaches to a portable firearm, directly or through a mount, adaptor, or other device that is not a firearm silencer or firearm muffler.

;

(2)

in section 922(b)—

(A)

in paragraph (1), by striking shotgun or rifle the first place it appears and inserting shotgun, rifle, firearm silencer, or firearm muffler; and

(B)

in paragraph (3), by striking rifle or shotgun and inserting shotgun, rifle, firearm silencer, or firearm muffler; and

(3)

in section 923(i)—

(A)

by striking Licensed and inserting the following: (1) In the case of a firearm other than a firearm silencer or firearm muffler, licensed; and

(B)

by adding at the end the following:

(2)

In the case of a firearm silencer or firearm muffler, licensed importers and licensed manufacturers shall identify by means of a serial number engraved or cast on the outer tube or other single part that provides the primary housing or primary structure of the firearm silencer or firearm muffler, in such manner as the Attorney General shall by regulations prescribe, each firearm silencer or firearm muffler imported or manufactured by such importer or manufacturer, except that, if marking the outer tube or other single part that provides the primary housing or primary structure is impractical, licensed importers or licensed manufacturers shall submit a request for a marking variance to the Attorney General. The Attorney General shall grant such a request except on showing good cause that marking the firearm silencer or firearm muffler as requested would not further the purposes of this chapter.

.

7.

Imposition of tax on firearm silencers or firearm mufflers

(a)

In general

Section 4181 of the Internal Revenue Code of 1986 is amended by adding at the end of the list relating to Articles taxable at 10 percent the following:

  • Firearm silencers or firearm mufflers.
(b)

Firearm silencers; firearm mufflers

Section 4181 of such Code is amended by adding at the end the following:

For purposes of this part, the terms firearm silencer and firearm muffler mean any device for silencing, muffling, or diminishing the report of a portable firearm.

.

(c)

Conforming amendments

(1)

Section 4181 of such Code is amended by striking other than pistols and revolvers and inserting other than articles taxable at 10 percent under this section.

(2)

Section 4182(b) of such Code is amended by striking firearms, pistols, revolvers, shells, and cartridges and inserting articles described in section 4181 and.

(3)

Section 4182(c)(1) of such Code is amended by striking or firearm and inserting firearm, firearm silencer, or firearm muffler,.

(d)

Effective date

The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer in any calendar quarter beginning more than 90 days after the date of the enactment of this Act.