Less Than Lethal Act

S. 3514, the Less Than Lethal Act, would amend the Internal Revenue Code to remove certain less-than-lethal weapons from federal firearms and ammunition taxes. The bill would exempt devices that are not designed to fire standard handgun or rifle ammunition, fire projectiles at speeds under 500 feet per second, and are intended for non-lethal use. It would also exclude these devices from regulation under the National Firearms Act, which currently governs certain types of firearms. The bill would require the Treasury Department to maintain and annually update lists of qualifying less-than-lethal devices and respond to manufacturer classification requests within 90 days. If enacted, these tax exemptions would apply to devices sold after the bill becomes law. The bill is currently in the Senate Finance Committee and has not yet been voted on by the full Senate.