S. 2236 · 114th Congress

Hearing Protection Act of 2015

Stage
In committee
Sponsor
Mike Crapo
Introduced
2015-11-04
Latest action
2015-11-04 · Introduced in Senate

Summary

Hearing Protection Act of 2015

This bill amends the Internal Revenue Code to: (1) eliminate the $200 transfer tax on firearm silencers, and (2) treat any person who acquires or possesses a firearm silencer as meeting any registration or licensing requirements of the National Firearms Act with respect to such silencer. Any person who pays a tax on a silencer after October 22, 2015 may receive a refund of such tax.

The bill amends the federal criminal code to preempt state or local laws that tax or regulate firearm silencers.