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 Na-
tional 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 Com-
mittee on Ways and Means, and in addition to the Committee on the Ju-
diciary, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Law Enforcement Pro-
tection Act of 2021’’. 
SEC. 2. ARMOR-PIERCING, CONCEALABLE WEAPONS. 
(a) IN GENERAL.—Section 5845(a) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘and (8)’’ 
and inserting ‘‘; (8) an armor-piercing, concealable weap-
on; and (9)’’. 
(b) ARMOR-PIERCING, CONCEALABLE WEAPON.— 
Section 5845 of such Code is amended by adding at the 
end the following new subsection: 
‘‘(n) ARMOR-PIERCING, CONCEALABLE WEAPON.— 
The term ‘armor-piercing, concealable weapon’ means any 
weapon or device capable of being concealed on the person 
and from which can be discharged through the energy of 
an explosive any of the following rounds of ammunition: 
‘‘(1) .450 Bushmaster. 
‘‘(2) 5.56mm (including the 5.56x45mm NATO 
and .223 Remington). 
‘‘(3) 7.62mm (including the 7.62x39mm, .308 
Winchester, 7.62 NATO, 7.62x51mm NATO, .30 
carbine, 7.62x33mm, or .300 AAC Blackout). 
‘‘(4) .50 BMG. 
‘‘(5) 5.7x28mm. 
‘‘(6) Any other round determined by the Bu-
reau of Alcohol, Tobacco, Firearms, and Explosives 
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to be capable of, when fired by such weapon or de-
vice, penetrating the standard body armor worn by 
law enforcement officers.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 921(a) of title 18, United States 
Code, is amended by adding at the end the fol-
lowing: 
‘‘(36) The term ‘armor-piercing, concealable 
weapon’ has the meaning given such term in section 
5845(n) of the National Firearms Act (26 U.S.C. 
5845(n)).’’. 
(2) Section 922 of title 18, United States Code, 
is amended— 
(A) in subsection (a)(4), by striking ‘‘or 
short-barreled rifle,’’ and inserting ‘‘short-bar-
reled rifle, or armor-piercing, concealable weap-
on,’’; and 
(B) in subsection (b)(4) by striking ‘‘or 
short-barreled rifle,’’ and inserting ‘‘short-bar-
reled rifle, or armor-piercing, concealable weap-
on,’’. 
(3) Section 924(c)(1)(B)(i) is amended by in-
serting ‘‘armor-piercing, concealable weapon,’’ after 
‘‘short-barreled shotgun,’’. 
(d) EFFECTIVE DATE.— 
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(1) IN GENERAL.—The amendments made by 
this section shall take effect on the date of the en-
actment of this Act. 
(2) APPLICATION TO POSSESSION ON DATE OF 
ENACTMENT.—Notwithstanding paragraph (1), any 
person on the date of the enactment of this Act pos-
sessing a device described in section 5845(a)(8) of 
the Internal Revenue Code of 1986 (as amended by 
this Act) shall, not later than the end of the 18th 
month beginning after the date of the enactment of 
this Act, register such weapon or device with the 
Secretary of the Treasury and include with such reg-
istration the information required under section 
5841(a) of such Code. Such registration shall be-
come a part of the National Firearms Registration 
and Transfer Record required to be maintained by 
such section. 
SEC. 3. USE OF NATIONAL FIREARMS ACT TAXES. 
Part I of subchapter B of chapter 53 of the Internal 
Revenue Code of 1986 is amended redesignating section 
5849 as section 5850 and by inserting after section 5847 
the following new section: 
‘‘SEC. 5849. USE OF TAXES. 
‘‘To carry out the purposes of this chapter and to 
supplement appropriations otherwise made available for 
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