Innovate Less Lethal to De-Escalate Tax Modernization Act

This proposal updates federal rules for new “less‑than‑lethal” projectile devices. If a device meets strict safety limits, it—and its compatible shells—would no longer be charged the federal guns-and-ammo excise tax. To qualify, a device must not use (or be easy to convert to use) common firearm ammo, must not fire faster than 500 feet per second, must be designed to avoid causing death or serious injury, and must not accept (or be easy to modify to accept) certain magazines or pistol‑grip loaders.

It would also exclude these devices from a federal weapons law known as the National Firearms Act. Makers and importers could ask for an official decision on whether a device qualifies, and a decision must come within 90 days. Each year, the government would publish a public list of approved devices, plus another list for non‑lethal devices that only fail the 500‑feet‑per‑second limit. These changes would apply to items sold by manufacturers, producers, or importers after the law takes effect.

• Who is affected: Manufacturers, producers, and importers of less‑than‑lethal devices; buyers of these products indirectly through how they are classified and taxed.
• What changes: Excise tax exemption; exclusion from the National Firearms Act; a clear 90‑day review on requests; annual public lists of qualifying and near‑qualifying devices; safety and speed limits for what counts as “less‑than‑lethal”.
• When: Applies to items sold after the law is enacted; annual updates to the device lists; 90‑day turnaround on classification requests.