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Amends subsection (a) of 26 U.S.C. 5845 by striking the phrase "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", thereby adding specified less-than-lethal projectile devices and devices referenced in 4182(d)(1)(B) to the list of items excluded from the statutory definition of "firearm."
Redesignates existing subsection (d) as subsection (e) and inserts a new subsection (d) that exempts certain "less-than-lethal projectile devices" (as defined) and qualifying shells/cartridges from the tax imposed by section 4181, and requires the Secretary to make classification determinations, maintain and annually update public lists, and submit an annual report to House Ways and Means and Senate Finance Committees.
Less Than Lethal 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.
Referred to the House Committee on Ways and Means.
Introduced June 27, 2025 by David Schweikert · Last progress June 27, 2025