Less Than Lethal Act Cuts Taxes and Regulation on Devices Firing Slower Than 500 Feet Per Second

The “Less Than Lethal Act” (LTL Act) is a straightforward piece of legislation focused on reducing the tax and regulatory burden on manufacturers who produce specific types of non-lethal projectile equipment. Essentially, this bill pulls certain specialized devices out of the federal firearms regulatory system, treating them less like guns and more like specialized tools.

The 500 FPS Rule: What Gets the Break?

This bill creates a new, specific definition for a “Less-Than-Lethal Projectile Device” that qualifies for two major exemptions. To qualify, a device must meet three key criteria. First, it cannot be designed to expel standard ammunition (handgun, rifle, or shotgun rounds) and cannot be easily converted to do so. Second, it must be designed and intended to be used in a way that is not likely to cause death or serious injury. Third, and most concretely, it cannot fire any projectile faster than 500 feet per second (FPS). To put that in perspective, many common BB guns exceed this speed, while most standard handguns launch bullets at over 1,000 FPS. If a device meets these rules, the shells or cartridges it uses are also exempt, provided they stay under the 500 FPS limit (SEC. 2).

Tax Break for Manufacturers

The immediate, real-world impact of the LTL Act is economic. Currently, manufacturers of these devices often have to pay the federal excise tax imposed on firearms and ammunition (Section 4181 of the Internal Revenue Code). The LTL Act exempts these qualifying less-than-lethal devices and their ammunition from this tax. For a manufacturer or importer, this is a direct reduction in the cost of doing business. While the U.S. Treasury might see a small dip in tax revenue from this niche market, the goal is clearly to incentivize the production and potentially lower the cost of these safety-focused tools for buyers like security firms, police departments, or even individuals purchasing self-defense products.

Escaping the NFA’s Red Tape

Beyond the tax break, the bill also provides regulatory relief by amending the National Firearms Act (NFA). The NFA is the law that imposes strict registration, tracking, and transfer requirements (including a $200 tax stamp) on items like machine guns, short-barreled rifles, and suppressors. The LTL Act adds these newly defined less-than-lethal devices to the list of items exempt from the NFA’s requirements, similar to how antique firearms are treated (SEC. 3). This is a big win for manufacturers, as it removes a significant layer of bureaucratic friction that makes selling regulated items slow and complex. When you remove a product from the NFA, you make it much easier and faster to sell and distribute.

The Secretary Holds the Speed Gun

While the 500 FPS rule is clear, other parts of the definition are less so. The bill relies heavily on the Secretary of the Treasury to interpret terms like “readily converted” and “not likely to cause death or serious bodily injury.” This leaves a lot of room for interpretation, which could lead to administrative challenges. To manage this, the bill requires the Secretary to create and annually update a public list of all devices that qualify for the exemption. Manufacturers can also request a determination for their specific product, and the Secretary must respond within 90 days (SEC. 2). This means the Treasury Department will be busy defining the line between a regulated firearm and an exempt less-lethal device, a task that requires careful technical analysis to ensure consistency.