PolicyBrief
H.R. 4242
119th CongressDec 10th 2025
Innovate Less Lethal to De-Escalate Tax Modernization Act
AWAITING HOUSE

This bill exempts qualifying less-than-lethal projectile devices and their ammunition from federal excise taxes and the regulations of the National Firearms Act.

David Schweikert
R

David Schweikert

Representative

AZ-1

LEGISLATION

New Bill Cuts Taxes on Less-Lethal Devices, Exempts Them from Firearms Act

Ever wonder about the tech behind de-escalation? A new bill, aptly named the “Innovate Less Lethal to De-Escalate Tax Modernization Act,” is looking to give a significant boost to the development and use of less-lethal projectile devices. Essentially, it's making it cheaper and easier for manufacturers to produce these tools, aiming to encourage their adoption.

The Tax Break Rundown

So, what's actually happening? This bill carves out an exemption for certain less-lethal projectile devices from the federal excise tax that usually hits firearms and ammunition. Think of it like this: if you're a manufacturer making these specific kinds of devices, you won't have to pay that extra tax anymore. This move, outlined in Section 2, could potentially lower production costs, which might eventually translate to more affordable devices for law enforcement agencies or even private citizens looking for non-lethal self-defense options.

Not Your Grandpa's Firearm

Beyond the tax break, the bill also clarifies the legal status of these devices. Under Section 3, it exempts them from being classified as a “firearm” under the National Firearms Act. This is a big deal because the NFA comes with a whole host of strict regulations, registration requirements, and taxes that traditional firearms face. By removing less-lethal devices from this category, the bill aims to reduce regulatory hurdles, making it simpler to innovate and distribute these tools.

What Counts as 'Less-Lethal'?

Now, you might be thinking, 'What exactly qualifies as 'less-lethal'?' The bill is pretty specific here, laying out a few key criteria in Section 2. For a device to get this special treatment, it can't be designed to fire standard ammo or anything faster than 500 feet per second. It also has to be intended not to cause death or serious injury, and it can't accept the kind of high-capacity magazines you'd typically find in semi-automatic firearms. This is the bill's way of trying to ensure that only genuinely less-lethal options get the benefits, not something that's just a hair's breadth away from a traditional firearm. There's a bit of a gray area here, though, as terms like 'easily converted' or 'easily modified' can be subjective, potentially leading to some debate down the line about what truly qualifies.

Getting the Official Stamp of Approval

For manufacturers, the bill sets up a clear process: they can ask the Secretary of the Treasury to officially determine if their device meets the 'less-than-lethal' definition. The Secretary then has 90 days to make that call. To keep things transparent, the Secretary will also create and update public lists annually, showing which devices make the cut and which don't (especially those that miss the mark just on projectile speed). This is good news for transparency, helping everyone understand what's out there and what's officially recognized.