H.R. 1297House116th Congress (2019-2021)In Committee

Law Enforcement Protection Act of 2019

Introduced February 15, 2019

AI-Generated Summary

Updated April 14, 2026 at 2:02 AM UTC

The Law Enforcement Protection Act of 2019 changes the tax code so that armor‑piercing, concealable weapons are treated as "firearms" under the National Firearms Act. It creates a new definition for these weapons, lists specific ammunition types, and requires owners to register them. The bill also lets the ATF use tax revenues collected from these items for related enforcement purposes.

Key Provisions

  • Adds "armor‑piercing, concealable weapon" as a new category of firearm in the Internal Revenue Code.
  • Defines the term to include weapons that can be hidden on a person and fire specific rounds (e.g., .450 Bushmaster, 5.56mm, 7.62mm, .50 BMG, 5.7x28mm) or any round the ATF deems capable of penetrating standard police body armor.
  • Requires anyone possessing such a weapon on the law’s effective date to register it with the Treasury within 18 months, adding the information to the National Firearms Registration and Transfer Record.
  • Allows the ATF to spend tax revenues collected under the National Firearms Act for fiscal years 2019 and later to support the purposes of the chapter.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

February 15, 2019

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HouseIntro Referral

Introduced in House

February 15, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

February 15, 2019

Floor Debate

4 members

What members said about H.R. 1297 on the floor

2 Republicans2 Democrats
Ben Cline
Rep. Ben ClineR-VA-6 · Jun 4, 2019

Mr. Speaker, I have a motion to recommit at the desk. I am in its current form. Mr. Speaker, this amendment will not kill the bill or send it back to committee. If adopted, the bill will immediately…

Joe Neguse
Rep. Joe NeguseD-CO-2 · Jun 4, 2019

Mr. Speaker, I rise to oppose the motion to recommit. Mr. Speaker, I may be new to Washington, but, apparently, I have learned something that the other side of the aisle has not, which is how to read…

Kevin Hern
Rep. Kevin HernR-OK-1 · Jun 4, 2019

Mr. Speaker, I missed votes today because I was in my district with Vice President Pence to tour the emergency response initiatives to the recently declared state of emergency, due to flooding in the…

Jerrold Nadler
Rep. Jerrold NadlerD-NY-10 · Jun 4, 2019

Mr. Speaker, I demand a recorded vote.

Bill Text

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Introduced in HouseIssued February 15, 2019

I

116th CONGRESS

1st Session

H. R. 1297

IN THE HOUSE OF REPRESENTATIVES

February 15, 2019

Mrs. Demings (for herself, Mr. Deutch, and Ms. Kelly of Illinois) introduced the following bill; which was referred to the Committee on Ways and Means

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 2019.

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:

(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)

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 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 2019 and thereafter.

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