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.

(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.