Title: Law Enforcement Protection Act of 2021
Policy area: Taxation

Summary:
Law Enforcement Protection Act of 2021
This bill includes armor-piercing, concealable weapons in the definition of firearm under the National Firearms Act.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2466 Introduced in House (IH)]

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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 
             National 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 Committee on Ways and Means, and in addition to the Committee on 
   the Judiciary, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction 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 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 
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 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 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 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) Conforming Amendments.--
            (1) Section 921(a) of title 18, United States Code, is 
        amended by adding at the end the following:
            ``(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-barreled rifle, 
                or armor-piercing, concealable weapon,''; and
                    (B) in subsection (b)(4) by striking ``or short-
                barreled rifle,'' and inserting ``short-barreled rifle, 
                or armor-piercing, concealable weapon,''.
            (3) Section 924(c)(1)(B)(i) is amended by inserting 
        ``armor-piercing, concealable weapon,'' after ``short-barreled 
        shotgun,''.
    (d) 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 weapon or 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 2021 and thereafter.''.
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