[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4242 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 4242
To amend the Internal Revenue Code of 1986 to modernize the National
Firearms Act to account for advancements in technology and less-than-
lethal weapons, and for other purposes.
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IN THE HOUSE OF REPRESENTATIVES
June 27, 2025
Mr. Schweikert (for himself, Mr. Stanton, Mr. Fitzgerald, Mrs.
Fischbach, Ms. Tenney, Mr. Carey, Mr. Cuellar, Mr. Davis of North
Carolina, Ms. Perez, and Ms. Malliotakis) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to modernize the National
Firearms Act to account for advancements in technology and less-than-
lethal weapons, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Innovate Less Lethal to De-Escalate
Tax Modernization Act''.
SEC. 2. EXEMPTION OF CERTAIN LESS-THAN-LETHAL PROJECTILE DEVICES FROM
FIREARMS AND AMMUNITION TAX.
(a) In General.--Section 4182 of the Internal Revenue Code of 1986
is amended--
(1) by redesignating subsection (d) as subsection (e), and
(2) by inserting after subsection (c) the following new
subsection:
``(d) Less-than-Lethal Projectile Devices.--
``(1) In general.--The tax imposed by section 4181 shall
not apply to--
``(A) any less-than-lethal projectile device,
``(B) any device contained on the most recent list
made available by the Secretary under paragraph (3)(B),
and
``(C) any shell or cartridge that meets the
requirement of paragraph (2)(B) and is designed for use
in a device referred to in subparagraph (A) or (B).
``(2) Less-than-lethal projectile device.--The term `less-
than-lethal projectile device' means a device that--
``(A) is not designed or intended to expel, and may
not be readily converted to accept and discharge--
``(i) ammunition commonly used in handguns,
rifles, or shotguns, or
``(ii) any other projectile at a velocity
exceeding 500 feet per second,
``(B) is designed and intended to be used in a
manner that is not likely to cause death or serious
bodily injury, and
``(C) does not accept, and is not able to be
readily modified to accept, ammunition feeding
devices--
``(i) loaded through the inside of a pistol
grip, or
``(ii) commonly used in semiautomatic
firearms.
``(3) Request for classification.--Pursuant to a request
made by the manufacturer, producer, or importer of a device for
a determination as to whether such device satisfies the
requirements under paragraph (2), the Secretary shall make such
determination not later than 90 days after the date of receipt
of such request.
``(4) Annual review of new and emerging technologies.--
``(A) List of less-than-lethal projectile
devices.--The Secretary shall make publicly available a
list of devices that the Secretary has determined are
described in paragraph (2) and shall update such list
annually to take into account new devices.
``(B) List of non-lethal devices the projectiles of
which exceed 500 feet per second.--
``(i) In general.--The Secretary shall--
``(I) make publicly available a
list of devices that the Secretary has
determined are not described in
paragraph (2) but would be so described
if such paragraph were applied without
regard to subparagraph (A)(ii) thereof,
and
``(II) update such list annually to
take into account new devices.
``(ii) Report to congress.--The Secretary
shall annually submit a written report to the
Committee on Ways and Means of the House of
Representatives and the Committee on Finance of
the Senate regarding the annual list of devices
described in clause (i), including a copy of
such list, a description of the devices that
were considered for inclusion on such list, and
the reasons for including or excluding such
devices from such list.''.
(b) Effective Date.--The amendments made by this section shall
apply to articles sold by the manufacturer, producer, or importer after
the date of the enactment of this Act.
SEC. 3. EXEMPTION OF CERTAIN LESS-THAN-LETHAL PROJECTILE DEVICES FROM
NATIONAL FIREARMS ACT.
Section 5845(a) of the Internal Revenue Code of 1986 is amended by
striking ``an antique firearm or'' and inserting ``any antique firearm,
any less-than-lethal projectile device (as defined in section
4182(d)(2)), any device referred to in section 4182(d)(1)(B), or''.
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