Sound Recording Simplification Act - Amends federal copyright law to remove a provision that, with respect to sound recordings fixed before February 15, 1972, prohibits: (1) any rights or remedies under the common law or statutes of any state from being annulled or limited by federal copyright law until February 15, 2067; and (2) subjecting such sound recordings fixed before February 15, 1972, to federal copyright before, on, or after February 15, 2067.