Sponsors (6)
The bill makes ownership, manufacture, and procurement of certain less‑than‑lethal devices easier and cheaper—reducing taxes and paperwork—but increases public‑safety and law‑enforcement traceability risks while lowering federal excise revenue and adding some administrative complexity.
People who legally own or need less‑than‑lethal projectile devices (e.g., some people with disabilities, sporting or occupational users) face simpler legal ownership because those devices would no longer be subject to NFA registration and transfer rules.
Buyers, sellers, and small manufacturers of covered less‑than‑lethal devices face lower compliance costs and potentially lower prices or greater availability as excise/NFA-related taxes, registration, and transfer paperwork are reduced or removed.
Manufacturers, producers, and importers of covered devices avoid the manufacturer excise tax on articles sold after enactment, improving per‑unit margins and reducing tax burden on producers.
Urban, border, and other communities could face increased public safety risks because exempting these devices and reducing controls may expand availability and opportunities for misuse.
Removing NFA coverage and some federal controls can hinder traceability of devices used in crimes, making law‑enforcement investigations and accountability harder.
Exempting covered devices from the manufacturer excise tax will reduce federal excise tax revenue, which could increase the deficit or reduce funding available for programs financed by that tax.
Based on analysis of 3 sections of legislative text.
Exempts defined less-than-lethal projectile devices from the federal manufacturers' excise tax and removes them from the National Firearms Act definition of "firearm," while requiring Treasury classification and annual reporting.
Introduced December 16, 2025 by John A. Barrasso · Last progress December 16, 2025
Exempts certain "less-than-lethal projectile devices" from the federal manufacturers' excise tax and removes those devices from the federal statutory definition of "firearm" under the National Firearms Act. The bill defines less-than-lethal devices by three criteria (cannot accept common firearm ammunition or projectiles over 500 ft/s, designed to not be likely to cause death or serious injury, and not able to accept specified high-capacity feeding devices), directs the Treasury to make classification determinations within 90 days on request, requires public and annual lists of covered and near-covered devices, and requires an annual report to relevant congressional tax committees. The tax exemption applies to articles sold after enactment.