Explanation of Bill H.R. 152

Bill Summary:

This bill aims to remove silencers from the definition of firearms in the Internal Revenue Code of 1986. It is called the ‘Hearing Protection Act’.

Key Points:

Equal treatment of silencers and firearms by amending Section 5845(a) of the Internal Revenue Code.
Treatment of certain silencers under existing regulations for firearms in chapter 44 of title 18, United States Code.
Preemption of certain state laws regarding firearm silencers.
Destruction of records related to silencers maintained in the National Firearms Registration and Transfer Record within 365 days of enactment.
Amendments to Title 18, United States Code including definitions of firearm silencers and mufflers.
Imposition of tax on firearm silencers or mufflers under section 4181 of the Internal Revenue Code.