Sponsors (6)
The bill makes certain less‑than‑lethal projectile devices cheaper and easier to buy, sell, and own by removing some taxes and NFA rules, but it increases public‑safety and investigative risks and reduces federal excise revenue while creating new administrative and compliance burdens.
Manufacturers, sellers, and buyers of covered less‑than‑lethal devices face lower per‑unit costs and fewer transaction taxes and regulatory costs (excise tax exemption + reduced NFA paperwork), which may lead to lower retail prices and greater availability.
People who use or need less‑than‑lethal projectile devices (including people with disabilities who rely on adaptive devices) can own and transfer certain devices with simpler federal requirements because those devices are removed from NFA registration and transfer rules.
Manufacturers get clearer processes to seek determinations (90‑day Treasury adjudication and an annual public list), giving firms regulatory certainty to plan products and compliance.
People in communities (especially urban and border communities) and law enforcement face higher public‑safety risks because broader availability and fewer federal controls on incapacitating less‑than‑lethal devices could increase misuse and harmful incidents.
Removing these devices from NFA coverage reduces federal traceability (registration/transfer records), which can hinder criminal investigations and evidence-gathering when such devices are used in crimes.
The excise tax exemption will reduce federal excise tax revenue, potentially increasing the deficit or requiring cuts/offsets to programs funded by that revenue.
Based on analysis of 3 sections of legislative text.
Exempts qualifying less-than-lethal projectile devices from the federal manufacturers' excise tax and removes them from the federal NFA definition of "firearm."
Official title: 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 December 16, 2025 by John A. Barrasso · Last progress December 16, 2025
Creates an excise-tax exemption for devices defined as “less-than-lethal projectile devices” and explicitly removes those devices from the federal statutory definitions of “firearm.” It directs Treasury to issue written classification decisions within 90 days on request, publish and update public lists of qualifying devices and of devices that fail only the velocity test, and to report annually to congressional tax committees. The tax change applies to articles sold after enactment.