I 

116TH CONGRESS 

1ST SESSION H. R. 1297 

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 

FEBRUARY 15, 2019 

Mrs. DEMINGS (for herself, Mr. DEUTCH, and Ms. KELLY of Illinois) introduced the following bill; which was referred to the Committee on Ways 

and Means 

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, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Law Enforcement Pro5 tection Act of 2019’’. 

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

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

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


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1 and inserting ‘‘; (8) an armor-piercing, concealable weap2 on; and (9)’’. 

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

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

5 end the following new subsection: 

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

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

8 weapon or device capable of being concealed on the person 

9 and from which can be discharged through the energy of 

10 an explosive any of the following rounds: 

11 ‘‘(1) .450 Bushmaster. 

12 ‘‘(2) 5.56mm (including the 5.56x45mm NATO 

13 and .223 Remington). 

14 ‘‘(3) 7.62mm (including the 7.62x39mm, .308 

15 Winchester, 7.62 NATO, 7.62x51mm NATO, .30 

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

17 ‘‘(4) .50 BMG. 

18 ‘‘(5) 5.7x28mm. 

19 ‘‘(6) Any other round determined by the Bu20 reau of Alcohol, Tobacco, Firearms, and Explosives 

21 to be capable of, when fired by such weapon or de22 vice, penetrating the standard body armor worn by 

23 law enforcement officers.’’. 

24 (c) 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 device with the Secretary of 

12 the Treasury and include with such registration the 

13 information required under section 5841(a) of such 

14 Code. Such registration shall become a part of the 

15 National Firearms Registration and Transfer 

16 Record required to be maintained by such section. 

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

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

19 Revenue Code of 1986 is amended redesignating section 

20 5849 as section 5850 and by inserting after section 5847 

21 the following new section: 

22 ‘‘SEC. 5849. USE OF TAXES. 

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

24 supplement appropriations otherwise made available for 

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


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1 and Explosives may spend the amounts collected under 

2 subchapter A for fiscal years 2019 and thereafter.’’. 

Æ 


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