I 

117TH CONGRESS 

1ST SESSION H. R. 2466 

To amend the Internal Revenue Code of 1986 to include armor-piercing, 

concealable weapons within the definition of ‘‘firearm’’ under the National Firearms Act, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 13, 2021 

Mrs. DEMINGS (for herself, Mr. NEGUSE, Ms. BASS, Ms. DEAN, Mr. DEUTCH, 

Mr. JOHNSON of Georgia, Ms. LEE of California, Ms. LOFGREN, Mrs. 

CAROLYN B. MALONEY of New York, Mr. RASKIN, Mr. SUOZZI, Mr. 

THOMPSON of California, Mr. TORRES of New York, Ms. WASSERMAN

SCHULTZ, Mr. JONES, Mr. DEFAZIO, Ms. NORTON, Mr. SWALWELL, Mr. 

LANGEVIN, Mr. CARSON, Ms. SCHAKOWSKY, Ms. MCCOLLUM, Mr. 

VARGAS, Ms. KELLY of Illinois, Mr. CROW, Ms. WILLIAMS of Georgia, 

Mr. PERLMUTTER, Mr. BRENDAN F. BOYLE of Pennsylvania, Mr. 

KHANNA, Mr. AUCHINCLOSS, Mr. ESPAILLAT, Ms. MATSUI, Mr. DANNY

K. DAVIS of Illinois, Ms. ROYBAL-ALLARD, Mr. RUSH, and Ms. GARCIA

of Texas) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in 

each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to include 

armor-piercing, concealable weapons within the definition 

of ‘‘firearm’’ under the National Firearms Act, and for 

other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Law Enforcement Pro3 tection Act of 2021’’. 

4 SEC. 2. ARMOR-PIERCING, CONCEALABLE WEAPONS. 

5 (a) IN GENERAL.—Section 5845(a) of the Internal 

6 Revenue Code of 1986 is amended by striking ‘‘and (8)’’ 

7 and inserting ‘‘; (8) an armor-piercing, concealable weap8 on; and (9)’’. 

9 (b) ARMOR-PIERCING, CONCEALABLE WEAPON.— 

10 Section 5845 of such Code is amended by adding at the 

11 end the following new subsection: 

12 ‘‘(n) ARMOR-PIERCING, CONCEALABLE WEAPON.— 

13 The term ‘armor-piercing, concealable weapon’ means any 

14 weapon or device capable of being concealed on the person 

15 and from which can be discharged through the energy of 

16 an explosive any of the following rounds of ammunition: 

17 ‘‘(1) .450 Bushmaster. 

18 ‘‘(2) 5.56mm (including the 5.56x45mm NATO 

19 and .223 Remington). 

20 ‘‘(3) 7.62mm (including the 7.62x39mm, .308 

21 Winchester, 7.62 NATO, 7.62x51mm NATO, .30 

22 carbine, 7.62x33mm, or .300 AAC Blackout). 

23 ‘‘(4) .50 BMG. 

24 ‘‘(5) 5.7x28mm. 

25 ‘‘(6) Any other round determined by the Bu26 reau of Alcohol, Tobacco, Firearms, and Explosives 


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1 to be capable of, when fired by such weapon or de2 vice, penetrating the standard body armor worn by 

3 law enforcement officers.’’. 

4 (c) CONFORMING AMENDMENTS.— 

5 (1) Section 921(a) of title 18, United States 

6 Code, is amended by adding at the end the fol7 lowing: 

8 ‘‘(36) The term ‘armor-piercing, concealable 

9 weapon’ has the meaning given such term in section 

10 5845(n) of the National Firearms Act (26 U.S.C. 

11 5845(n)).’’. 

12 (2) Section 922 of title 18, United States Code, 

13 is amended— 

14 (A) in subsection (a)(4), by striking ‘‘or 

15 short-barreled rifle,’’ and inserting ‘‘short-bar16 reled rifle, or armor-piercing, concealable weap17 on,’’; and 

18 (B) in subsection (b)(4) by striking ‘‘or 

19 short-barreled rifle,’’ and inserting ‘‘short-bar20 reled rifle, or armor-piercing, concealable weap21 on,’’. 

22 (3) Section 924(c)(1)(B)(i) is amended by in23 serting ‘‘armor-piercing, concealable weapon,’’ after 

24 ‘‘short-barreled shotgun,’’. 

25 (d) EFFECTIVE DATE.— 


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1 (1) IN GENERAL.—The amendments made by 

2 this section shall take effect on the date of the en3 actment of this Act. 

4 (2) APPLICATION TO POSSESSION ON DATE OF

5 ENACTMENT.—Notwithstanding paragraph (1), any 

6 person on the date of the enactment of this Act pos7 sessing a device described in section 5845(a)(8) of 

8 the Internal Revenue Code of 1986 (as amended by 

9 this Act) shall, not later than the end of the 18th 

10 month beginning after the date of the enactment of 

11 this Act, register such weapon or device with the 

12 Secretary of the Treasury and include with such reg13 istration the information required under section 

14 5841(a) of such Code. Such registration shall be15 come a part of the National Firearms Registration 

16 and Transfer Record required to be maintained by 

17 such section. 

18 SEC. 3. USE OF NATIONAL FIREARMS ACT TAXES. 

19 Part I of subchapter B of chapter 53 of the Internal 

20 Revenue Code of 1986 is amended redesignating section 

21 5849 as section 5850 and by inserting after section 5847 

22 the following new section: 

23 ‘‘SEC. 5849. USE OF TAXES. 

24 ‘‘To carry out the purposes of this chapter and to 

25 supplement appropriations otherwise made available for 


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1 such purposes, the Bureau of Alcohol, Tobacco, Firearms, 

2 and Explosives may spend the amounts collected under 

3 subchapter A for fiscal years 2021 and thereafter.’’. 

Æ 


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