119-hr4242

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4242 Introduced in House

    (IH) ]

<DOC>

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.

_______________________________________________________________________

 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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