SEC. 112029. MODIFICATION OF TREATMENT OF SILENCERS.
(a) In General.--Section 5845(a) is amended by striking ``(7) any
silencer'' and all that follows through ``; and (8)'' and inserting
``and (7)''.
(b) Transfer Tax.--Section 5811(a) is amended to read as follows:
``(a) Rate.--There shall be levied, collected, and paid on firearms
transferred a tax at the rate of--
``(1) $5 for each firearm transferred in the case of a
weapon classified as any other weapon under section 5845(e),
``(2) $0 for each firearm transferred in the case of a
silencer (as defined in section 921 of title 18, United States
Code), and
``(3) $200 for any other firearm transferred.''.
(c) Making Tax.--Section 5821(a) is amended to read as follows:
``(a) Rate.--There shall be levied, collected, and paid upon the
making of a firearm a tax at the rate of--
``(1) $0 for each silencer (as defined in section 921 of
title 18, United States Code) made, and
``(2) $200 for any other firearm made.''.
(d) Effective Date.--The amendments made by this section shall
apply to calendar quarters beginning more than 90 days after the date
of the enactment of this Act.
Section 5845(a) reads as follows.
§5845. Definitions
For the purpose of this chapter-
(a) Firearm
The term "firearm" means (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (5) any other weapon, as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in section 921 of title 18, United States Code); and (8) a destructive device. The term "firearm" shall not include an antique firearm or any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector's item and is not likely to be used as a weapon.
With (7) deleted, silencers are no longer included in the definition of firearms. The transfer and making taxes are also reduced to $0.
But, the 2014 version of the ATF firearm reference guide mentions the word silencer 69 times. While 5845(a) no longer will identify silencers as firearms, other sections will. These include Chapter 44 section 921 and title 27 CFR chapter II part 479. The sentencing enhancements (ection 924) for criminal use of silencers seem to remain in force.
https://www.atf.gov/firearms/docs/guide ... 4/download
