(39)(A) The term less-than-lethal projectile device means a device that—(i) 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;(ii) is designed and intended to be used in a manner that is not likely to cause death or serious bodily injury; and(iii) does not accept, and is not able to be readily modified to accept, an ammunition feeding device—(I) loaded through the inside of a pistol grip; or(II) commonly used in semiautomatic firearms.(B) If a person requests that the Attorney General determine whether a device satisfies the definition of "less-than-lethal projectile device" under subparagraph (A), the Attorney General shall make the determination not later than 90 days after the date on which the Attorney General receives the device pursuant to the request.
The bill says: by adding at the end the following:
(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.
The bill says: by inserting after subsection (c) the following new subsection:
…16 inches in length; (5) any other weapon, as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in section 921 of title 18, United States Code); and (8) a destructive device. The term "firearm" shall not include an antique firearm orany 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 any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector's item and is…
The bill says: 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".
From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.
What it does
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Law-Enforcement Innovate to De-Escalate Act
This bill removes less-than-lethal projectile devices (e.g., certain TASERs) from regulation under the Gun Control Act.
The term less-than-lethal projectile device means a device that (1) is not designed or intended to expel (and may not be readily converted to discharge) commonly used ammunition or projectiles exceeding a velocity of 500 feet per second; (2) is designed and intended to be used in a manner not likely to cause death or serious bodily injury; and (3) does not accept (and cannot be readily modified to accept) an ammunition feeding device.
The bill also requires the Bureau of Alcohol, Tobacco, Firearms and Explosives to determine whether a device satisfies the definition of a less-than-lethal projectile device within 90 days of a request.
Official summary by the Congressional Research Service (Reported to House, Jan 30, 2026).
Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.
What has happened
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Feb 12, 2026Passed/agreed to in House: On passage Passed by the Yeas and Nays: 233 - 185 (Roll no. 70). (text of amendment in the nature of a substitute: CR H2190-2191) Roll call recordLibrary of Congress
Jan 30, 2026Reported (Amended) by the Committee on Judiciary. H. Rept. 119-472.Library of Congress
Mar 18, 2025Introduced in HouseLibrary of Congress