SB 364, the Hearing Protection Act, would substantially change how firearm silencers are treated under federal law and tax law. The bill removes silencers from the Internal Revenue Code’s definition of firearms for National Firearms Act purposes, so that a person who acquires or possesses a silencer in compliance with federal firearms law would be treated as meeting the NFA’s registration and licensing requirements for that silencer. It also directs the Attorney General to destroy existing federal silencer registration and transfer records within 365 days of enactment.
The bill further revises the Gun Control Act to define firearm silencers and mufflers more specifically, requires licensed importers and manufacturers to mark silencers with serial numbers on the primary housing or structure, and allows marking variances when that is impractical. It also adds silencers and mufflers to the list of articles subject to the federal 10 percent excise tax under Internal Revenue Code section 4181, with conforming changes to related tax provisions. Several provisions take effect 90 days after enactment, while the record-destruction requirement would follow within one year.
Impact
If enacted, SB 364 would alter both federal firearms regulation and federal tax treatment of silencers. It would reduce or eliminate National Firearms Act registration burdens for silencers, preempt certain state and local taxes and recordkeeping requirements related to silencers, and require the destruction of federal silencer registration records. At the same time, it would preserve federal oversight through revised definitions, import/manufacturing marking rules, and a dedicated excise tax category for silencers and mufflers. The bill would affect firearm owners, manufacturers, importers, federal regulators, and state or local governments that impose silencer-specific taxes or registration requirements.
Sentiment
Based on the bill text and its sponsorship, the measure appears strongly supported by its Senate Republican sponsors and framed as a hearing-protection and regulatory-relief bill. The title and structure suggest a pro-silencer policy approach, emphasizing reduced federal paperwork and preemption of state restrictions. No committee transcript or vote record is provided, so there is no documented recorded opposition or amendment debate in the supplied materials.
Contention
The main points of contention likely center on firearms policy, public safety, and federalism. Supporters would view the bill as easing access to hearing protection and simplifying compliance for lawful owners and manufacturers, while critics would likely object to weakening National Firearms Act controls, eliminating federal registration records, and limiting state and local authority to regulate or tax silencers. The bill’s preemption of state taxes and recordkeeping requirements, along with the destruction of existing federal records, are the most likely flashpoints for opposition from gun-control advocates and state or local governments.
Hearing Protection Act This bill removes silencers from the definition of firearms for purposes of the National Firearms Act. It also treats persons acquiring or possessing a firearm silencer as meeting any registration and licensing requirements of such Act. The Department of Justice must destroy certain records relating to the registration, transfer, or making of a silencer. The bill also revises the definitions of firearm silencer and firearm muffler under the federal criminal code and includes such items in the 10% excise tax category.