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 transfer 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.
The ATF has declared this bill will die in committee, citing politics and tax revenue generation.
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