H.R. 4242

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4242 Reported in House (RH)]

<DOC>

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 following 
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]

_______________________________________________________________________

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 Representatives 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 PROJECTILE DEVICES FROM 
FIREARMS AND AMMUNITION TAX.

(a) In General.--Section 4182 of the Internal Revenue 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 recent 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).
``(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 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.--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 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 projectile 
devices.--The Secretary shall make publicly 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 
determined are not described in 
paragraph (2) but would be so described 
if such paragraph were applied without 
regard to subparagraph (A)(ii) thereof, 
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 Senate regarding the annual list of devices 
described in clause (i), including a copy of 
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.--
(1) In general.--Except as otherwise provided in this 
subsection, the amendments made by this section 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 during 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.

SEC. 3. EXEMPTION OF CERTAIN LESS-THAN-LETHAL PROJECTILE DEVICES FROM 
NATIONAL FIREARMS 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 projectile device (as defined in section 
4182(d)(2)), any device referred to in section 4182(d)(1)(B), or''.
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-
lethal weapons, and for other purposes.

_______________________________________________________________________

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