Sponsors (52)
Official title: 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.
Introduced June 27, 2025 by David Schweikert · Last progress June 27, 2025
The bill lowers costs and regulatory burdens for manufacturers, sellers, owners, and public agencies to encourage wider availability and quicker deployment of certain less‑than‑lethal projectile devices, but does so at the expense of federal revenue, federal tracking and oversight, and increased public-safety and administrative risks.
Manufacturers, sellers, and buyers of the specified less-than-lethal projectile devices will face lower upfront costs and reduced compliance burdens because the bill removes the federal excise tax and some NFA tax/registration requirements.
Law enforcement and local governments can acquire and deploy certain less-lethal options more easily and quickly because procurement barriers and some federal restrictions are reduced.
Owners and possessors of the specified devices avoid NFA registration and transfer taxes, making lawful possession and transfers simpler.
Easier, cheaper, and less-regulated access to these less-than-lethal projectile devices could increase misuse and lead to more injuries or public-safety incidents in urban and rural communities.
Removing excise and NFA taxes will reduce federal revenue, which could modestly increase budgetary pressure or shift costs onto other taxpayers.
Taking these devices out of NFA oversight removes federal registration and tracing that investigators sometimes rely on, which could hinder criminal investigations and tracing of devices used in crimes.
Based on analysis of 3 sections of legislative text.
Exempts defined less-than-lethal projectile devices and related shells from the federal excise tax and removes them from the NFA "firearm" definition, with Treasury required to list qualifying devices annually.
Creates a new tax and regulatory carve-out for certain "less-than-lethal projectile devices." The bill exempts qualifying less-than-lethal projectile devices and their shells/cartridges from the federal excise tax and amends the statutory definition of "firearm" so those devices are not covered by the National Firearms Act, while directing the Treasury Secretary to make device determinations and publish annual public lists and a report to tax-writing committees.