H.R. 404: Hearing Protection Act

Introduced Jan 15, 2025121 cosponsors

Sponsor

Ben Cline

Ben Cline

Republican · VA-6

Bill Progress

IntroducedJan 15
Committee 
Pass House 
Pass Senate 
Signed 
Law 

Latest Action · Jan 15, 2025

1/4

Referred to Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. for review

Congress wants silencers out of the NFA

3 min readLast updated July 20, 2026

Why it matters

A 10% federal excise tax would replace the current NFA treatment for silencers, with the switch starting more than 90 days after enactment. H.R. 404 also tells the Attorney General to destroy covered federal silencer records within 365 days and blocks states from imposing their own special silencer taxes or registration systems.

H.R. 404 would stop treating silencers as NFA firearms under federal tax law. Instead, if you acquire or possess a silencer under the standard federal gun-law system, the bill says that counts as meeting the federal registration and licensing rules that now apply through the NFA.

The change would not happen immediately. It would begin in calendar quarters starting more than 90 days after enactment, which means the effective date depends on when Congress passes the bill and the president signs it.

The bill also reaches beyond federal classification. It would bar states and local governments from imposing special silencer taxes, marking rules, recordkeeping rules, or registration requirements, while still allowing regular sales and use taxes that apply more broadly.

Another major piece is data deletion. Within 365 days, the Attorney General would have to destroy covered federal records tied to silencer registrations, transfers, and making applications.

For manufacturers and importers, the bill swaps one compliance structure for another. Silencers would still need serial numbers on the outer tube or primary housing unless the Attorney General grants a variance, and products sold by manufacturers, producers, or importers would face a new 10% federal excise tax.

H.R. 404 Bill Summary

What H.R. 404 actually does.

1

Silencers leave the NFA system

H.R. 404 removes silencers from the federal definition that currently places them in the National Firearms Act framework. That change starts in calendar quarters beginning more than 90 days after enactment.

2

Standard federal gun-law compliance counts

If you acquire or possess a silencer under the regular federal firearms rules, the bill says you are treated as meeting the federal registration and licensing requirements that currently apply through the NFA.

3

States lose certain special silencer rules

States and local governments could not impose special silencer taxes, registration systems, marking rules, or recordkeeping rules, though generally applicable sales or use taxes would still be allowed.

4

Federal silencer records get destroyed

Within 365 days of enactment, the Attorney General would have to destroy covered federal records tied to silencer registrations, transfer applications, and making applications.

5

Serial numbers stay, but under a different setup

Licensed manufacturers and importers would still need to mark silencers with serial numbers on the outer tube or primary housing, unless the Attorney General grants a variance.

6

A new 10% tax replaces the current approach

Silencers and mufflers sold by manufacturers, producers, or importers would be subject to a 10% federal excise tax once the bill takes effect.

Who benefits from H.R. 404?

People buying or owning silencers

If you want a silencer, H.R. 404 would move it out of the current NFA system and treat compliance with the standard federal gun-law rules as enough. That is the bill's core change.

Current silencer owners in federal records

People whose silencers are listed in covered federal registration, transfer, or making records would see those records destroyed within 365 days under the bill.

Manufacturers and importers selling across state lines

These businesses would face one national framework for serial-number marking and would be shielded from state or local special silencer taxes and separate registration systems.

Who is affected by H.R. 404?

State and local governments

States and cities would lose the ability to impose special silencer taxes or maintain their own silencer-specific marking, recordkeeping, or registration rules, except for generally applicable sales or use taxes.

The Justice Department

The Attorney General would have to destroy covered records within 365 days and run the variance process for alternative serial-number marking.

Manufacturers, producers, and importers

These companies would owe a 10% federal excise tax on silencers they sell after the bill takes effect and would still need to meet federal marking requirements.

Federal firearms regulators

Agencies that now handle silencer oversight through the NFA would have to shift to a different compliance and recordkeeping structure.

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On the Record

What Congress Is Saying

H.R. 404 has come up 51 times in the Congressional Record so far.

H.R. 404 also appeared in 1 more House floor reference and 48 routine cosponsor filings.

HR404 Legislative Journey

1 actions

House: Committee Action

Jan 15, 2025

Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

About the Sponsor

Ben Cline

Ben Cline

Republican, Virginia's 6th congressional district · 7 years in Congress

Committees: the Budget, the Judiciary, House Permanent Select Committee on Intelligence

View full profile →

Cosponsors (121)

This bill gained 1 cosponsor in the last 30 days

This bill has 121 cosponsors: 1 Democrat, 120 Republicans. Cosponsors represent 38 states: Alaska, Alabama, Arkansas, and 35 more.

1Democrat120Republicans·38 states

Cosponsor Coverage Map

Committee Sponsors

21 Republicans across these committees haven't cosponsored yet. Mobilize their constituents

What laws does H.R. 404 change?

6 changes

Full Text

Sections Amended

Section 5845(a) of Internal Revenue Code of 1986

striking ``(7) any silencer'' and all that follows through ``; and (8)'' and inserting ``and (7)''

Section 5841 of Internal Revenue Code of 1986

adding at the end the following: ``(f) Firearm Silencers

Section 4181 of Internal Revenue Code of 1986

adding at the end of the list relating to ``Articles taxable at 10 percent'' the following: ``Firearm silencers or firearm mufflers

Section 4181 of such Code

adding at the end the following: ``For purposes of this part, the terms `firearm silencer' and `firearm muffler' mean any device for silencing, muffling, or diminishing the report of a portable firearm

Section 4181 of such Code

striking ``other than pistols and revolvers'' and inserting ``other than articles taxable at 10 percent under this section''

Section 4182(b) of such Code

striking ``firearms, pistols, revolvers, shells, and cartridges'' and inserting ``articles described in section 4181 and''

Constituent Resources

Get notified when this bill moves

Official Sources

H.R. 404 on Congress.gov

Official bill status, text, sponsors, and committee referrals for the Hearing Protection Act.

Internal Revenue Code, 26 U.S.C. § 5845 via U.S. House Office of the Law Revision Counsel

This is the federal definition section the bill amends to remove silencers from the National Firearms Act firearm definition.

Internal Revenue Code, 26 U.S.C. § 5841 via U.S. House Office of the Law Revision Counsel

This registration section is central to the bill's rule that silencer possession compliant with regular federal gun law counts as meeting NFA registration requirements.

18 U.S.C. Chapter 44 via U.S. House Office of the Law Revision Counsel

The bill says silencer acquisition or possession in accordance with Chapter 44 of title 18 satisfies certain NFA-related requirements.

18 U.S.C. § 927 via U.S. House Office of the Law Revision Counsel

This is the federal preemption provision the bill amends to limit state and local special taxes, registration, and related rules for silencers.

Bureau of Alcohol, Tobacco, Firearms and Explosives National Firearms Act page

ATF administers the current National Firearms Act framework that the bill would stop applying to silencers in its current form.

ATF Firearms Guides Importation and Verification of Firearms Ammunition and Implements of War

ATF official firearms guidance is relevant because the bill keeps silencers within the standard federal firearms-law system even as it removes them from NFA treatment.

Congressional Budget Office cost estimates page

If CBO publishes a score for H.R. 404, it would appear through the official CBO cost estimates resource.

H.R. 404 Common Questions

Did H.R. 404 pass yet?

No. H.R. 404 has been introduced and referred to the House Ways and Means and Judiciary committees, but it has not passed.

Would H.R. 404 remove silencers from the NFA?

Yes. H.R. 404 says silencers would no longer be treated under the current NFA framework once the bill's effective date arrives.

When would H.R. 404 take effect?

Not immediately. The main change starts in calendar quarters beginning more than 90 days after enactment, so the exact timing depends on when the bill becomes law.

What tax would silencers face under H.R. 404?

The bill creates a 10% federal excise tax on silencers and mufflers sold by a manufacturer, producer, or importer after the effective date.

Would H.R. 404 delete existing federal silencer records?

Yes. The bill directs the Attorney General to destroy covered federal registration, transfer, and making records tied to silencers within 365 days.

Would states still be able to regulate silencers their own way?

Not fully. H.R. 404 would block state and local special silencer taxes, registration rules, marking rules, and recordkeeping rules, while still allowing regular sales or use taxes.

Would silencers still need serial numbers under H.R. 404?

Yes. Licensed manufacturers and importers would still have to mark silencers with serial numbers on the outer tube or primary housing unless the Attorney General approves a variance.

Does H.R. 404 make silencers completely unregulated?

No. The bill changes how silencers are treated under federal law, but it still keeps them inside the standard federal firearms system and keeps marking requirements and a 10% tax.

Based on H.R. 404 bill text

H.R. 404 Bill Text

To amend the Internal Revenue Code of 1986 to remove silencers from the definition of firearms, and for other purposes.

Source: U.S. Government Publishing Office

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