>>63911748No
>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.