IB 
Union Calendar No. 407 
119TH CONGRESS 
2D SESSION 
H. R. 4242 
[Report No. 119–476] 
To amend the Internal Revenue Code of 1986 to modernize the National 
Firearms Act to account for advancements in technology and less-than- 
lethal weapons, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 27, 2025 
Mr. SCHWEIKERT
(for himself, Mr. STANTON, Mr. FITZGERALD, Mrs. 
FISCHBACH, Ms. TENNEY, Mr. CAREY, Mr. CUELLAR, Mr. DAVIS of 
North Carolina, Ms. PEREZ, and Ms. MALLIOTAKIS) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
FEBRUARY 2, 2026 
Additional sponsors: Mrs. MILLER of West Virginia, Mr. RUTHERFORD, Mr. 
STAUBER, Mr. NEHLS, Ms. JOHNSON of Texas, Mr. MORAN, Mr. 
FINSTAD, Mr. EVANS of Colorado, Mr. CISCOMANI, Mr. YAKYM, Mr. 
GILL of Texas, Mr. MCGUIRE, Mr. VINDMAN, Mr. STUTZMAN, Mrs. 
BEATTY, Mr. MACKENZIE, Mr. LEVIN, Mr. EZELL, Mr. THOMPSON of 
Mississippi, Mr. VEASEY, Mr. CORREA, Ms. STEVENS, Mrs. HINSON, Ms. 
VAN DUYNE, Ms. MALOY, Mr. CLINE, Mr. CARTER of Louisiana, Mr. 
KENNEDY of Utah, Mr. LARSON of Connecticut, Mr. HERN of Oklahoma, 
Mr. WITTMAN, Mr. BOYLE
of Pennsylvania, Mr. KUSTOFF, Mr. 
THANEDAR, Mr. FEENSTRA, Mr. STEUBE, Mr. MILLER of Ohio, Ms. 
BOEBERT, Mr. GRAY, Mr. MURPHY, and Ms. CLARKE of New York 
FEBRUARY 2, 2026 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on June 27, 2025] 
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A BILL 
To amend the Internal Revenue Code of 1986 to modernize 
the National Firearms Act to account for advancements 
in technology and less-than-lethal weapons, and for other 
purposes. 
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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 ‘‘Innovate Less Lethal 
to De-Escalate Tax Modernization Act’’. 
SEC. 2. EXEMPTION OF CERTAIN LESS-THAN-LETHAL PRO-
JECTILE DEVICES FROM FIREARMS AND AM-
MUNITION TAX. 
(a) IN GENERAL.—Section 4182 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by redesignating subsection (d) as subsection 
(e), and 
(2) by inserting after subsection (c) the following 
new subsection: 
‘‘(d) LESS-THAN-LETHAL PROJECTILE DEVICES.— 
‘‘(1) IN GENERAL.—The tax imposed by section 
4181 shall not apply to— 
‘‘(A) any less-than-lethal projectile device, 
‘‘(B) any device contained on the most re-
cent list made available by the Secretary under 
paragraph (4)(B), and 
‘‘(C) any shell or cartridge that meets the 
requirement of paragraph (2)(B) and is designed 
for use in a device referred to in subparagraph 
(A) or (B). 
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‘‘(2) LESS-THAN-LETHAL PROJECTILE DEVICE.— 
The term ‘less-than-lethal projectile device’ means a 
device that— 
‘‘(A) is not designed or intended to expel, 
and may not be readily converted to accept and 
discharge— 
‘‘(i) ammunition commonly used in 
handguns, rifles, or shotguns, or 
‘‘(ii) any other projectile at a velocity 
exceeding 500 feet per second, 
‘‘(B) is designed and intended to be used in 
a manner that is not likely to cause death or se-
rious bodily injury, and 
‘‘(C) does not accept, and is not able to be 
readily modified to accept, ammunition feeding 
devices— 
‘‘(i) loaded through the inside of a pis-
tol grip, or 
‘‘(ii) commonly used in semiautomatic 
firearms. 
‘‘(3) REQUEST FOR CLASSIFICATION.—Pursuant 
to a request made by the manufacturer, producer, or 
importer of a device for a determination as to whether 
such device satisfies the requirements under para-
graph (2), the Secretary shall make such determina-
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tion not later than 90 days after the date of receipt 
of such request. 
‘‘(4) ANNUAL REVIEW OF NEW AND EMERGING 
TECHNOLOGIES.— 
‘‘(A) LIST OF LESS-THAN-LETHAL PROJEC-
TILE DEVICES.—The Secretary shall make pub-
licly available a list of devices that the Secretary 
has determined are described in paragraph (2) 
and shall update such list annually to take into 
account new devices. 
‘‘(B) LIST OF NON-LETHAL DEVICES THE 
PROJECTILES OF WHICH EXCEED 500 FEET PER 
SECOND.— 
‘‘(i) 
IN
GENERAL.—The 
Secretary 
shall— 
‘‘(I) make publicly available a list 
of devices that the Secretary has deter-
mined are not described in paragraph 
(2) but would be so described if such 
paragraph were applied without re-
gard to subparagraph (A)(ii) thereof, 
and 
‘‘(II) update such list annually to 
take into account new devices. 
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‘‘(ii) REPORT TO CONGRESS.—The Sec-
retary shall annually submit a written re-
port to the Committee on Ways and Means 
of the House of Representatives and the 
Committee on Finance of the Senate regard-
ing the annual list of devices described in 
clause (i), including a copy of such list, a 
description of the devices that were consid-
ered for inclusion on such list, and the rea-
sons for including or excluding such devices 
from such list.’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as otherwise provided 
in this subsection, the amendments made by this sec-
tion shall apply to articles sold by the manufacturer, 
producer, or importer after the date of the enactment 
of this Act. 
(2) REQUESTS FOR DETERMINATIONS.—Section 
4182(d)(3) of the Internal Revenue Code of 1986 (as 
added by this section) shall apply to requests received 
after the date of the enactment of this Act, except that 
any request under such section which is received dur-
ing the 180-day period beginning on the date of the 
enactment of this Act shall be treated for purposes of 
such section as received as of the close of such period. 
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SEC. 3. EXEMPTION OF CERTAIN LESS-THAN-LETHAL PRO-
JECTILE DEVICES FROM NATIONAL FIRE-
ARMS ACT. 
Section 5845(a) of the Internal Revenue Code of 1986 
is amended by striking ‘‘an antique firearm or’’ and insert-
ing ‘‘any antique firearm, any less-than-lethal projectile de-
vice (as defined in section 4182(d)(2)), any device referred 
to in section 4182(d)(1)(B), or’’. 
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Union Calendar No. 407 
119TH CONGRESS 
2D SESSION 
H. R. 4242 
[Report No. 119–476] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
modernize the National Firearms Act to account 
for advancements in technology and less-than-le-
thal weapons, and for other purposes. 
FEBRUARY 2, 2026 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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