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119-s-3514119th CongressWALLET

Less Than Lethal Act

Sponsored By: Senator Barrasso, John [R-WY]

Introduced

Summary

Creates tax and NFA exemptions for less-than-lethal projectile devices. This bill would define those devices, exempt qualifying products from the federal excise tax, and require a public, annually updated list plus reporting to tax committees.

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  • Manufacturers and importers would get a formal pathway to seek a determination that a product meets the less-than-lethal criteria. The Secretary must decide within 90 days and products on the public list would be eligible for the excise tax exemption.
  • Buyers and sellers of devices that meet the bill's definition and appear on the list would be treated as outside the National Firearms Act regime, changing how those devices are regulated and transferred.
  • The Treasury Secretary would publish and update a list each year and report devices whose projectiles exceed 500 feet per second, with explanations, to the House Ways and Means Committee and the Senate Finance Committee.

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Lower excise taxes for less-lethal devices

This bill would exempt certain less-than-lethal projectile devices and compatible shells or cartridges from the federal excise tax. Only devices that meet the bill's less-than-lethal definition or that are on the Secretary's public list would be exempt. The exemption would apply to articles sold by the manufacturer, producer, or importer after the date of enactment. The bill does not set specific dollar amounts for the tax change.

Less-lethal devices excluded from NFA

This bill would change the tax code so devices that meet the bill's less-than-lethal definition or that appear on the Secretary's public list would not be treated as National Firearms Act firearms. If enacted, covered devices would avoid the special NFA classification, paperwork, and rules. The bill does not state a specific effective date for this NFA treatment change.

Rules and public list for less-lethal devices

This bill would define a "less-than-lethal projectile device" with limits such as a projectile speed cap of 500 feet per second and bans on certain feeding-device designs. The Secretary would have 90 days to decide if a manufacturer, producer, or importer’s request meets that definition. The Secretary would publish and update a public list of qualifying devices every year and also publish a separate annual list of devices that only fail because their projectiles exceed 500 feet per second, with reasons sent to tax committees. The rules would apply to articles sold after the date of enactment.

Sponsors & CoSponsors

Sponsor

Barrasso, John [R-WY]

WY • R

Cosponsors

  • Sen. Lummis, Cynthia M. [R-WY]

    WY • R

    Sponsored 1/13/2026

  • Sen. Justice, James C. [R-WV]

    WV • R

    Sponsored 2/12/2026

  • Sen. Cassidy, Bill [R-LA]

    LA • R

    Sponsored 3/3/2026

  • Sen. Capito, Shelley Moore [R-WV]

    WV • R

    Sponsored 3/9/2026

  • Sen. Cotton, Tom [R-AR]

    AR • R

    Sponsored 3/25/2026

Roll Call Votes

No roll call votes available for this bill.

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