PolicyBrief
H.R. 404
119th CongressJan 15th 2025
Hearing Protection Act
IN COMMITTEE

This bill reclassifies silencers under federal tax law, removes federal registration requirements for legally transferred silencers, preempts state taxation and registration of silencers in commerce, and mandates the destruction of existing federal silencer registration records.

Ben Cline
R

Ben Cline

Representative

VA-6

LEGISLATION

Hearing Protection Act Mandates Destruction of Silencer Records, Adds New 10% Federal Tax

The newly introduced Hearing Protection Act aims to drastically change how firearm silencers—often called suppressors—are regulated, taxed, and tracked at the federal level. Essentially, this bill pulls silencers out from under the heavy registration requirements of the National Firearms Act (NFA) by treating them the same way as standard firearms for tax purposes (SEC. 2). If you’ve legally acquired a silencer by following the standard federal gun transfer rules (Title 18), the bill considers you automatically compliant with the NFA’s separate registration and licensing mandates (SEC. 3).

Clearing the Books: The End of Federal Tracking

One of the most consequential sections of this bill deals with privacy and record-keeping. The Attorney General is mandated to destroy all existing federal registration records for silencers within 365 days of the bill becoming law (SEC. 5). This means the National Firearms Registration and Transfer Record must eliminate data showing who registered a silencer and who received it via transfer. For current owners, this removes the federal government’s record of their ownership, a significant shift in oversight. However, for law enforcement, this mandated destruction of records eliminates a crucial tool for tracking these devices, which could complicate investigations into silencers used in crimes.

Federal Power vs. State Taxes: The Preemption Clause

This legislation takes a big swing at state and local governments, overriding their ability to impose special taxes, fees, or excise taxes specifically on the making, transfer, use, or possession of silencers (SEC. 4). If a state tries to require extra paperwork or registration just for a silencer that’s moving across state lines, that state law is wiped out. The only exception is the standard, general sales tax that applies to nearly everything else. This means that if you live in a state that currently imposes an extra fee or special registration requirement on silencers, that requirement would disappear, streamlining the process for consumers and manufacturers involved in interstate commerce.

The New Bottom Line: A 10% Price Hike

While the bill removes regulatory hurdles, it creates a new financial one. Section 7 imposes a brand-new 10% federal excise tax on the manufacture, production, or importation of firearm silencers or mufflers. This tax applies to sales made by the manufacturer or importer starting 90 days after the bill is enacted. If you’re planning to buy a silencer, it’s highly likely this new 10% tax will be passed directly down to you, the consumer, increasing the final price tag significantly. This new tax replaces the current NFA transfer tax structure, but it’s a direct cost increase on the production side.

Updated Rules for Manufacturers

The bill also cleans up the definition of a silencer and mandates new marking requirements for licensed importers and manufacturers (SEC. 6). They must now engrave or cast a serial number onto the main outer tube or structural part that houses the sound-dampening components. This change ensures that even as the federal government destroys old records, new devices still carry traceable markings, though the means of tracking who owns them is significantly reduced due to the other provisions of the Act.