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 Na-
tional 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) intro-
duced 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Law Enforcement Pro-
tection Act of 2019’’. 
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)’’ 
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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: 
‘‘(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 
to be capable of, when fired by such weapon or de-
vice, penetrating the standard body armor worn by 
law enforcement officers.’’. 
(c) 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 device with the Secretary of 
the Treasury and include with such registration the 
information required under section 5841(a) of such 
Code. Such registration shall become 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 
such purposes, the Bureau of Alcohol, Tobacco, Firearms, 
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and Explosives may spend the amounts collected under 
subchapter A for fiscal years 2019 and thereafter.’’. 
Æ 
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