This Act may be cited as the "Silencers Help Us Save Hearing Act" or the "SHUSH Act".
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 provided in paragraph (2), the amendments made by this section shall take effect on the date of enactment of this Act.
In the case of the tax imposed by section 5811 of the Internal Revenue Code of 1986, the amendments made by this section shall apply with respect to transfers after the date which is 2 years prior to the date of enactment of this Act.
Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
(f)Firearm silencers.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.
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 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.".
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 (25).
Section 924 of title 18, United States Code, is amended—
in subsection (c)(1)—
in subparagraph (B)(ii), by striking ‘‘, or is equipped with a firearm silencer or firearm muffler’’; and
in subparagraph (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 title 18, United States Code, 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 title 18, United States Code, is amended—
in clause (i), by adding "and" at the end;
by striking clause (ii); and
by redesignating clause (iii) as clause (ii).
Section 3(5) of the Consumer Product Safety Act (15 U.S.C. 2052(a)(5)) is amended—
in subparagraph (H), by striking "or" at the end;
in subparagraph (I), by striking "Act)." and inserting "; or"; and
by adding at the end the following:
(J).any firearm muffler or firearm silencer (as such term is defined in section 5841(f) of the Internal Revenue Code of 1986).
![Sen. Lee, Mike [R-UT]](https://www.congress.gov/img/member/l000577_200.jpg)

![Sen. Cassidy, Bill [R-LA]](https://www.congress.gov/img/member/c001075_200.jpg)
![Sen. Cornyn, John [R-TX]](https://www.congress.gov/img/member/c001056_200.jpg)
![Sen. Curtis, John R. [R-UT]](https://www.congress.gov/img/member/1b9d1007d6895a37da28a67cd8149803_200.jpg)
![Sen. Graham, Lindsey [R-SC]](https://www.congress.gov/img/member/g000359_200.jpg)
![Sen. Marshall, Roger [R-KS]](https://www.congress.gov/img/member/m001198_200.jpg)
![Sen. Ricketts, Pete [R-NE]](https://www.congress.gov/img/member/r000618_200.jpg)
![Sen. Scott, Rick [R-FL]](https://www.congress.gov/img/member/s001217_200.jpg)