; and (7) . (b) Effective date The amendment made by this section shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act. 1503. Treatment of certain silencers Section 5841 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (f) Firearm silencers A person acquiring or possessing a firearm silencer in accordance with chapter 44 of title 18, United States Code, shall be treated as meeting any registration and licensing requirements of the National Firearms Act with respect to such silencer. . 1504. Preemption of certain State laws in relation to firearm silencers Section 927 of title 18, United States Code, is amended by adding at the end the following: Notwithstanding the preceding sentence, a law of a State or a political subdivision of a State that imposes a tax, other than a generally applicable sales or use tax, on making, transferring, using, possessing, or transporting a firearm silencer in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping or registration requirement with respect to such a firearm silencer, shall have no force or effect. . 1505. Destruction of records Not later than 365 days after the date of the enactment of this Act, the Attorney General shall destroy any registration of a silencer maintained in the National Firearms Registration and Transfer Record pursuant to section 5841 of the Internal Revenue Code of 1986, any application to transfer filed under section 5812 of the Internal Revenue Code of 1986 that identifies the transferee of a silencer, and any application to make filed under section 5822 of the Internal Revenue Code of 1986 that identifies the maker of a silencer. 1506. Amendments to title 18 , United States Code Title 18, United States Code, is amended— (1) in section 921(a), by striking paragraph (24) and inserting the following: (24) (A) The terms firearm silencer and firearm muffler mean any device for silencing, muffling, or diminishing the report of a portable