HR850-119

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 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). Except as otherwise provided in this subsection, the amendment made by this section shall take effect on the date of the enactment of this Act. In the case of the tax imposed by section 5811 of such Code, 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: 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. (f)Firearm silencersA 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 Section 921(a) of title 18, United States Code, is amended— in paragraph (3), by striking (C) any firearm muffler or firearm silencer; or (D) and inserting or (C); and by striking paragraph (24). Section 924 of such title is amended— in subsection (c)— in paragraph (1)(B)(ii) by striking , or is equipped with a firearm silencer or firearm muffler; and in paragraph (1)(C)(ii), by striking or is equipped with a firearm silencer or firearm muffler,; and in subsection (o), by striking or is equipped with a firearm silencer or muffler,. Section 926B(e)(3) of such title is amended— in subparagraph (A), by adding and at the end; by striking subparagraph (B); and by redesignating subparagraph (C) as subparagraph (B). Section 926C(e)(1)(C) of such title is amended— in clause (i), by adding and at the end; and by striking clause (ii).