The Hearing Protection Act would reclassify gun silencers under federal tax and firearms law by removing them from the National Firearms Act's definition of regulated firearms. Currently, silencers are heavily restricted and require federal registration, a $200 tax stamp, and extensive paperwork; this bill would eliminate those requirements while instead subjecting silencers to a standard 10 percent federal excise tax like other firearm accessories. The bill would take effect 90 days after passage and requires the federal government to destroy all existing silencer registration records within one year. Additionally, the legislation would preempt state laws that impose special taxes, registration requirements, or marking rules on silencers, though it would still allow states to apply general sales taxes. This bill affects gun manufacturers, importers, dealers, and anyone who currently owns or might purchase a silencer, potentially making these devices significantly easier and cheaper to obtain.