SEC. 112029. MODIFICATION OF TREATMENT OF SILENCERS.


    (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.''.