Equal treatment of silencers and firearms

(a) In general Section 5845(a) of the Internal Revenue Code of 1986 is amended by striking (7) any silencer and all that follows through; and (8) and inserting and (7). (b) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall take effect on the date of enactment of this Act. (2) Transfers In the case of the tax imposed by section 5811 of the Internal Revenue Code of 1986, the amendments made by this section shall apply with respect to transfers after the date which is 2 years prior to the date of enactment of this Act.