Law Enforcement Protection Act of 2021

Bill: 117-hr-2466
Sponsor: full_name: Rep. Demings, Val Butler [D-FL-10]
Introduced: 2021-04-13
Policy area: Taxation
Subjects: Firearms and explosives

Law enforcement officers

Sales and excise taxes

Transfer and inheritance taxes
Latest action: action_date: 2021-10-19
text: Referred to the Subcommittee on Crime, Terrorism, and Homeland Security.

Summaries:
action_date: 2021-04-13
action_desc: Introduced in House
text: <p><b>Law Enforcement Protection Act of 2021</b></p> <p>This bill includes armor-piercing, concealable weapons in the definition of <i>firearm </i>under the National Firearms Act.</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 2466 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.

1. Short title This Act may be cited as the Law Enforcement Protection Act of 2021 . 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. 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: 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. .