H.R. 4242House119th Congress (2025-2027)In Committee

Innovate Less Lethal to De-Escalate Tax Modernization Act

Introduced June 27, 2025

AI-Generated Summary

Updated February 3, 2026 at 7:00 AM UTC

The Innovate Less Lethal to De‑Escalate Tax Modernization Act updates the Internal Revenue Code to stop taxing certain non‑lethal weapons, such as pepper‑ball guns or similar projectile devices, and to treat them like antique firearms under the National Firearms Act. It sets clear criteria for what qualifies as a less‑than‑lethal device, creates a classification process, and requires the Treasury to keep an up‑to‑date public list and report annually to Congress. The changes affect manufacturers, producers, importers, and sellers of these devices.

Key Provisions

  • Creates an exemption from the federal firearms and ammunition excise tax for "less‑than‑lethal projectile devices" that cannot be readily converted to fire traditional handgun, rifle or shotgun ammunition or projectiles over 500 ft/s, and for the shells or cartridges used in them.
  • Defines "less‑than‑lethal projectile device" with specific design and performance limits, and requires manufacturers, producers, or importers to request a classification from the Treasury Secretary, who must respond within 90 days.
  • Mandates the Secretary to maintain and annually update a public list of devices that qualify for the exemption, as well as a separate list of non‑lethal devices whose projectiles exceed 500 ft/s, and to report these lists to the House Ways and Means Committee and Senate Finance Committee each year.
  • Extends the exemption to the National Firearms Act by amending the definition of taxable firearms to include less‑than‑lethal projectile devices, treating them like antique firearms for tax purposes.
  • Specifies that the changes apply to devices sold after the law’s enactment, with a 180‑day window for handling pending classification requests.

Legislative Activity

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5 earlier actions
HouseCalendars Latest Action

Placed on the Union Calendar, Calendar No. 407.

February 2, 2026

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HouseIntro Referral

Introduced in House

June 27, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

June 27, 2025

HouseCommittee

Committee Consideration and Mark-up Session Held

December 10, 2025

HouseCommittee

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 26 - 15.

December 10, 2025

HouseCommittee

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-476.

February 2, 2026

HouseCalendars

Placed on the Union Calendar, Calendar No. 407.

February 2, 2026

Floor Debate

15 members

What members said about H.R. 4242 on the floor

5 Republicans10 Democrats
Lucy McBath
Rep. Lucy McBathD-GA-6 · Feb 12, 2026

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in opposition to H.R. 2189, the so-called Law- Enforcement Innovate to De-Escalate Act. Law enforcement officers serve a…

Mike Thompson
Rep. Mike ThompsonD-CA-4 · Feb 12, 2026

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in opposition to this bill, H.R. 2189, the taser bill. I would note that the bill doesn't mention tasers anywhere in the…

Scott Fitzgerald
Rep. Scott FitzgeraldR-WI-5 · Feb 12, 2026

Mr. Speaker, pursuant to House Resolution 1057, I call up the bill (H.R. 2189) to modernize Federal firearms laws to account for advancements in technology and less-than-lethal weapons, and for other…

Monica De La Cruz
Rep. Monica De La CruzR-TX-15 · Dec 16, 2025

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows: H.R. 116: Mr. Jack. H.R. 154: Mr. Landsman. H.R. 158: Mr. Landsman. H.R. 220: Ms. Escobar. H.R. 251: Mr.…

David Schweikert
Rep. David SchweikertR-AZ-1 · Feb 12, 2026

Mr. Speaker, have you ever had a piece of legislation--we all go through this--where you have your friends on the opposite side who say things, and you think, wow, I can't find that in this piece of…

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Jason Smith
Rep. Jason SmithR-MO-8 · Feb 12, 2026

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 2189, which includes the Innovate Less Lethal to De-Escalate Tax Modernization Act, led by…

Jamie Raskin
Rep. Jamie RaskinD-MD-8 · Feb 12, 2026

Mr. Speaker, I thank the distinguished gentlewoman from Georgia for her extraordinary leadership for gun safety and public safety in America. Mr. Speaker, this bill would rip a dangerous new loophole…

Lloyd Doggett
Rep. Lloyd DoggettD-TX-37 · Feb 12, 2026

Mr. Speaker, we are barely 2 months into this new year, and yet we have already had 35 mass shootings, devastating communities across the country. If only two or three people are killed, it hardly…

Pete Stauber
Rep. Pete StauberR-MN-8 · Feb 12, 2026

Mr. Speaker. I have a speech written for this today. I am going to speak from the heart. As one of just a few people that have represented their constituents in Congress, I was one of the few that…

Maxwell Frost
Rep. Maxwell FrostD-FL-10 · Feb 12, 2026

Mr. Speaker, I rise to strongly oppose the Law-Enforcement Innovate to De-Escalate Act, a very disingenuous title for a bill that doesn't mention law enforcement through the text of the bill. This…

J. Luis Correa
Rep. J. Luis CorreaD-CA-46 · Feb 12, 2026

Mr. Speaker, I rise today in strong support of the Law- Enforcement Innovate to De-Escalate Act. Simply put, Mr. Speaker, this legislation will save lives. It is supported, as my colleague has said,…

Henry C. "Hank" Johnson, Jr.
Rep. Henry C. "Hank" Johnson, Jr.D-GA-4 · Feb 12, 2026

Mr. Speaker, I rise in opposition to this bill because it would make us less safe. Police already have access to less-than-lethal weapons like tasers. They don't need a change in the law. That is not…

Judy Chu
Rep. Judy ChuD-CA-28 · Feb 12, 2026

Mr. Speaker, for the past year, Republicans have done nothing to address rising grocery prices, rising energy prices, and rising healthcare prices. What is the one thing they are willing to do?…

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Daniel S. Goldman
Rep. Daniel S. GoldmanD-NY-10 · Feb 12, 2026

Mr. Speaker, I was unable to vote today due to an urgent commitment in my district. Had I been present, I would have voted NAY on Roll Call No. 70.

Sydney Kamlager-Dove
Rep. Sydney Kamlager-DoveD-CA-37 · Feb 12, 2026

Mr. Speaker, I rise today in strong opposition to

Bill Text

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Reported in HouseIssued February 2, 2026

IB

Union Calendar No. 407

119th CONGRESS

2d Session

H. R. 4242

[Report No. 119–476]

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.


1.

Short title

This Act may be cited as the Innovate Less Lethal to De-Escalate Tax Modernization Act.

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.

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.

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