Title: Law Enforcement Protection Act of 2019
Policy area: Taxation

Summary:
Law Enforcement Protection Act of 2019
This bill includes armor-piercing, concealable weapons in the definition of firearm under the National Firearms Act.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1297 Introduced in House (IH)]

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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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Law Enforcement Protection 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)'' and inserting ``; (8) an armor-
piercing, concealable weapon; 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 Bureau of Alcohol, 
        Tobacco, Firearms, and Explosives to be capable of, when fired 
        by such weapon or device, penetrating the standard body armor 
        worn by law enforcement officers.''.
    (c) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        take effect on the date of the enactment 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 possessing 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, and Explosives may spend the amounts 
collected under subchapter A for fiscal years 2019 and thereafter.''.
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