The Hearing Protection Act removes silencers from the definition of firearms and alters related tax and regulatory provisions.

The Hearing Protection Act amends the Internal Revenue Code to redefine firearm silencers and mufflers, removing them from the definition of firearms. It mandates the destruction of silencer-related records by the Attorney General within a year of enactment. The Act also imposes a 10% tax on silencers, exempts them from certain licensing requirements, and preempts state laws imposing taxes or regulations on silencers. Licensed importers and manufacturers must mark silencers with serial numbers, with exceptions allowed by the Attorney General.

The Hearing Protection Act removes silencers from the definition of firearms and alters related tax and regulatory provisions.

The Hearing Protection Act amends the Internal Revenue Code to redefine firearm silencers and mufflers, removing them from the definition of firearms. It mandates the destruction of silencer-related records by the Attorney General within a year of enactment. The Act also imposes a 10% tax on silencers, exempts them from certain licensing requirements, and preempts state laws imposing taxes or regulations on silencers. Licensed importers and manufacturers must mark silencers with serial numbers, with exceptions allowed by the Attorney General.