H.R. 404: Hearing Protection Act

Introduced Jan 15, 2025148 cosponsors

Sponsor

Ben Cline

Ben Cline

Republican · VA-6

Buying a silencer would work like buying a rifle

5 min readLast updated September 19, 2026

Why it matters

The $200 federal tax on silencers is already gone, repealed by the 2025 budget law. The federal registry is not. H.R. 404, backed by 148 House cosponsors, takes silencers out of it: buyers would go through the same background check as a rifle purchase, and the Justice Department would have 365 days to destroy its existing silencer registration records.

Since 1934, silencers have sat in the same federal category as machine guns and short-barreled shotguns. That category comes with a federal registry, an application for every transfer, and a $200 tax on each one. The 2025 budget law (H.R. 1) repealed that tax, but it left the registration system in place.

H.R. 404, the Hearing Protection Act, removes silencers from that category. If you buy a silencer through a licensed dealer after a background check, the bill counts that as meeting every federal registration and licensing requirement. In practice, a silencer would be sold the way a rifle or shotgun is sold today.

That comparison has real consequences. Licensed dealers could sell silencers to buyers 18 and older, the age limit for rifles, instead of 21. And like rifles, you could buy one in person in another state, as long as the sale is legal in both states.

The bill also orders the Attorney General to destroy, within 365 days, the federal records that register silencers and name the people who bought or made them. It then blocks state and local governments from imposing their own silencer taxes, registries, marking rules, or recordkeeping requirements. Ordinary sales taxes still apply. The text does not address states that ban silencers outright.

Silencers wouldn't go untaxed or untracked. Manufacturers and importers would pay a 10% excise tax on each one they sell, the same rate pistols carry, and each silencer would still need a serial number engraved on its outer tube. Replacement internal parts, like baffles, would no longer count as silencers on their own.

The main changes apply starting with the first calendar quarter that begins more than 90 days after the bill is signed.

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

H.R. 404 Bill Summary

What H.R. 404 actually does.

1

Silencers leave the federal registry

Silencers are removed from the National Firearms Act's definition of a firearm, so buying one no longer requires registration or a transfer application. This applies starting with the first calendar quarter that begins more than 90 days after the bill is signed.

2

A dealer background check is enough

If you buy or own a silencer in compliance with regular federal gun law, including a licensed dealer's background check, the bill treats you as meeting every remaining federal registration and licensing requirement for it.

3

Sold under the rules for rifles

Licensed dealers could sell silencers to adults 18 and older, the same age limit that applies to rifles and shotguns, instead of 21. You could also buy one in person in another state if the sale is legal in both states.

4

Existing registration records destroyed

Within 365 days, the Attorney General would have to destroy registry entries for silencers and every transfer or making application that identifies a silencer's buyer or maker.

5

One national rulebook for silencers

State and local laws that tax silencers (other than general sales or use taxes) or require their own registration, marking, or recordkeeping would have no force. The text does not address state laws that ban silencers outright.

6

A 10% tax at the factory

Manufacturers and importers would pay a 10% federal excise tax on silencers they sell, the same rate pistols and revolvers carry. Buyers don't pay it directly, but it's usually built into the store price.

7

Serial numbers stay on the outer tube

Each silencer still needs a serial number, engraved or cast on its outer tube or main housing. If that isn't practical, the Attorney General has to approve a marking variance unless there's good cause to deny it. Internal replacement parts would not be regulated as silencers on their own.

Who benefits from H.R. 404?

Hunters and recreational shooters

You'd buy a silencer at the counter after a background check, the same process you'd use for a rifle, with no registration application or wait for federal approval. Adults 18 to 20 could buy one from a dealer for the first time.

People who already own silencers

Your name comes out of the federal silencer registry. The bill requires the government to destroy existing registration records and the transfer and making applications that name you within 365 days.

Silencer makers, importers, and dealers

One federal rulebook replaces a patchwork of state silencer taxes and registration systems. Dealers stop filing registry transfers for every sale, and manufacturers can request a variance when a serial number can't practically go on the outer tube.

Who is affected by H.R. 404?

States with their own silencer laws

State and local silencer taxes, registries, marking rules, and recordkeeping requirements would have no force. General sales taxes survive. Whether states could still ban silencers outright is not addressed in the text and could end up in court.

Law enforcement investigators

The federal registry that lets investigators trace a silencer to its registered owner would be destroyed. After that, tracing would rely on the same serial number and dealer records used for ordinary rifles.

Manufacturers and importers

A new 10% excise tax applies to every silencer they sell. They also still have to engrave serial numbers under rules the Attorney General writes.

ATF and the Justice Department

The Justice Department would have to find and destroy every covered silencer record within 365 days, write new marking rules, and handle variance requests, while its registry workload for silencers disappears.

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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

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Cosponsors (148)

This bill gained 15 cosponsors in the last 30 days

This bill has 148 cosponsors: 1 Democrat, 147 Republicans. Cosponsors represent 38 states: Alaska, Alabama, Arkansas, and 35 more.

1Democrat147Republicans·38 states

Cosponsor Coverage Map

Committee Sponsors

Judiciary Committee

19D24R1I
|18 signed26 not yet

18 of 44 committee members cosponsored

15 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 text, status, cosponsors, and committee referrals for the Hearing Protection Act.

H.R. 1 (2025 budget law) on Congress.gov

The 2025 budget law that repealed the $200 silencer tax but left the federal registration system in place.

26 U.S.C. § 5845: National Firearms Act definitions

The definition H.R. 404 amends to take silencers out of the National Firearms Act.

26 U.S.C. § 5841: Federal firearms registry

The registration requirement H.R. 404 treats as satisfied by a standard dealer purchase and background check.

18 U.S.C. § 922: Dealer sales and age limits

Sets the 18-and-over rule for rifles and shotguns and the in-person out-of-state sale rule that silencers would fall under.

18 U.S.C. § 927: Federal gun law and state law

The section H.R. 404 amends to override state and local silencer taxes, registries, marking, and recordkeeping rules.

26 U.S.C. § 4181: Federal excise tax on firearms

The manufacturer excise tax that would add silencers at the 10% rate pistols and revolvers carry.

ATF: National Firearms Act

ATF administers the registry and transfer applications that H.R. 404 would end for silencers.

H.R. 404 Common Questions

Has the Hearing Protection Act passed?

Not yet. H.R. 404 was introduced in January 2025 and sent to the Ways and Means and Judiciary committees, and neither has acted on it. It has 148 cosponsors, all but one of them Republicans.

Isn't the $200 silencer tax already gone?

Yes. The 2025 budget law, H.R. 1, repealed the $200 tax. It left the registration system in place, so you still file an application and your silencer is still registered. H.R. 404 removes that registration requirement.

How would buying a silencer work under H.R. 404?

The same way you buy a rifle: you fill out the standard form at a licensed dealer, pass the background check, and leave with the silencer. There's no federal registration application.

Could 18-year-olds buy a silencer?

Yes, from a licensed dealer. H.R. 404 puts silencers under the same age limit as rifles and shotguns, which is 18, instead of the age-21 limit that applies to handguns.

What happens to the records of silencers I already registered?

They would be destroyed. Within 365 days, the Attorney General would have to destroy silencer registrations and every transfer or making application that names a silencer's buyer or maker.

Would H.R. 404 make silencers legal in my state?

Not necessarily. It blocks state silencer taxes, registries, marking rules, and recordkeeping requirements, but it doesn't mention outright state bans. If your state bans silencers, this bill alone may not change that.

Would silencers be taxed at all?

Yes. Manufacturers and importers would pay a 10% federal excise tax on each silencer they sell, the same rate pistols carry. On a $600 factory price, that's $60, which you'd usually pay through the store price.

Could I buy a silencer out of state?

In person, yes, if the sale is legal in both your state and the dealer's. That's the same rule that applies to rifles and shotguns today. Handguns can't be sold this way.

Based on H.R. 404 bill text

H.R. 404 Bill Text

PDF

“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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