The Hearing Protection Act removes silencers from the definition of firearms and imposes a tax on them.

The Hearing Protection Act amends the Internal Revenue Code to remove silencers from the definition of firearms. It also imposes a tax on firearm silencers and firearm mufflers. The bill further directs the Attorney General to destroy any existing records of silencer registrations and applications. State laws imposing taxes or other requirements on silencers are preempted. The changes apply to articles sold by manufacturers, producers, or importers 90 days after the bill's enactment.

The Hearing Protection Act removes silencers from the definition of firearms and imposes a tax on them.

The Hearing Protection Act amends the Internal Revenue Code to remove silencers from the definition of firearms. It also imposes a tax on firearm silencers and firearm mufflers. The bill further directs the Attorney General to destroy any existing records of silencer registrations and applications. State laws imposing taxes or other requirements on silencers are preempted. The changes apply to articles sold by manufacturers, producers, or importers 90 days after the bill's enactment.