S401-118

Introduced

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

118th Congress Introduced Feb 14, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill requires 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, requires 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, and creates amendments to title 18, United States Code Chapter 44 of title 18, United States Code, is amended— in section 921(a), by striking paragraph (25) and inserting the following: The terms firearm silencer. It relies on compliance mandates, tax rate changes, definition changes, and reporting requirements. The main policy areas are Regulated Industries, Foreign Policy, and Finance.

Who Benefits and How

Public beneficiaries or protected communities affected by the clause could face reduced risk and Foreign businesses and cross-border trade participants affected by the bill could gain revenue opportunities.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Regulated entities and members of the public affected by the bill would take on compliance duties, and Foreign businesses and cross-border trade participants affected by the bill would take on compliance duties.

Key Provisions

  • Requires 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...
  • Requires 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...
  • Creates amendments to title 18, United States Code Chapter 44 of title 18, United States Code, is amended— in section 921(a), by striking paragraph (25) and inserting the following: The terms firearm silencer...
  • Requires imposition of tax on firearm silencers or firearm mufflers 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...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill requires 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, requires 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, and creates amendments to title 18, United States Code Chapter 44 of title 18, United States Code, is amended— in section 921(a), by striking paragraph (25) and inserting the following: The terms firearm silencer.

Key Policy Areas

Regulated Industries, Foreign Policy, Finance

Primary Purpose

The bill requires 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, requires 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, and creates amendments to title 18, United States Code Chapter 44 of title 18, United States Code, is amended— in section 921(a), by striking paragraph (25) and inserting the following: The terms firearm silencer.

Policy Domains

Regulated Industries Foreign Policy Finance

Whole bill

Identified Gains
  • Public beneficiaries or protected communities affected by the clause
  • Foreign businesses and cross-border trade participants affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Public beneficiaries or protected communities affected by the clause: , , ,
Foreign businesses and cross-border trade participants affected by the bill:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Regulated entities and members of the public affected by the bill
  • Foreign businesses and cross-border trade participants affected by the bill
  • Businesses and employers affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Businesses and employers affected by the bill:
Regulated entities and members of the public affected by the bill:
Federal, state, or local agencies responsible for implementing the clause: , , ,
Foreign businesses and cross-border trade participants affected by the bill:

Legislative Progress

Introduced
Introduced Committee Passed
Feb 14, 2023

Mr. Crapo (for himself, Mr. Risch, Mr. Hagerty, Mrs. Hyde-Smith, …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Regulated Industries Foreign Policy Finance

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology