I 
119TH CONGRESS 
1ST SESSION H. R. 4242 
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 
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. 
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’’. 
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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 sub-
section (e), and 
(2) by inserting after subsection (c) the fol-
lowing 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 (3)(B), and 
‘‘(C) any shell or cartridge that meets the 
requirement of paragraph (2)(B) and is de-
signed for use in a device referred to in sub-
paragraph (A) or (B). 
‘‘(2) 
LESS-THAN-LETHAL
PROJECTILE
DE-
VICE.—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— 
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‘‘(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 
serious 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 
pistol grip, or 
‘‘(ii) commonly used in semiautomatic 
firearms. 
‘‘(3) REQUEST
FOR
CLASSIFICATION.—Pursu-
ant to a request made by the manufacturer, pro-
ducer, or importer of a device for a determination as 
to whether such device satisfies the requirements 
under paragraph (2), the Secretary shall make such 
determination 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-
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licly available a list of devices that the Sec-
retary has determined are described in para-
graph (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 de-
termined are not described in para-
graph (2) but would be so described if 
such paragraph were applied without 
regard to subparagraph (A)(ii) there-
of, and 
‘‘(II) update such list annually to 
take into account new devices. 
‘‘(ii) REPORT
TO
CONGRESS.—The 
Secretary shall annually submit a written 
report to the Committee on Ways and 
Means of the House of Representatives 
and the Committee on Finance of the Sen-
ate regarding the annual list of devices de-
scribed in clause (i), including a copy of 
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such list, a description of the devices that 
were considered for inclusion on such list, 
and the reasons for including or excluding 
such devices from such list.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to articles sold by the manufac-
turer, producer, or importer after the date of the enact-
ment of this Act. 
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 
inserting ‘‘any antique firearm, any less-than-lethal pro-
jectile device (as defined in section 4182(d)(2)), any device 
referred to in section 4182(d)(1)(B), or’’. 
Æ 
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