--- Reported (House)
+++ Engrossed (House)
@@ -1,64 +1,15 @@
[From the U.S. Government Publishing Office]
-[H.R. 2189 Reported in House (RH)]
+[H.R. 2189 Engrossed in House (EH)]
<DOC>
-Union Calendar No. 403
119th CONGRESS
2d Session
H. R. 2189
-[Report No. 119-472]
-
-To modernize Federal firearms laws to account for advancements in
-technology and less-than-lethal weapons, and for other purposes.
-
_______________________________________________________________________
-IN THE HOUSE OF REPRESENTATIVES
-
-March 18, 2025
-
-Mr. Fitzgerald (for himself and Mr. Correa) introduced the following
-bill; which was referred to the Committee on the Judiciary
-
-January 30, 2026
-
-Additional sponsors: Mr. Stauber, Ms. Crockett, Mr. Nehls, Mr. Veasey,
-Mr. Davis of North Carolina, Mr. Cline, Mr. Biggs of Arizona, Mr.
-Rutherford, Ms. Perez, Ms. Boebert, Mr. Hunt, Ms. Hageman, Mr. Guest,
-Mr. Moore of Alabama, Mr. LaLota, Mr. Schweikert, Mr. Carey, Mr.
-Grothman, Mr. Jackson of Illinois, Mr. Baumgartner, Mr. Harrigan, Ms.
-Johnson of Texas, Mr. Gill of Texas, Mr. Fry, Mr. Onder, Mr. Evans of
-Colorado, Mr. Tiffany, Mr. Van Drew, Mr. Ezell, Mr. Higgins of
-Louisiana, Mr. Crane, Mr. Fallon, Mr. LaMalfa, Mr. Edwards, Mr. Zinke,
-Ms. Lee of Florida, Mr. Issa, Mr. Cuellar, Mrs. Hinson, Ms. Maloy, Mr.
-Yakym, Mr. Burlison, Mr. Hamadeh of Arizona, Mr. Finstad, Mr. Burchett,
-Ms. Tenney, Mr. Vasquez, Mr. Mann, Mr. Boyle of Pennsylvania, Mr.
-Ciscomani, Mrs. Fischbach, Mr. Knott, Mr. Moran, Mr. Gooden, Mrs.
-Miller-Meeks, Mr. Thompson of Mississippi, Mr. Bergman, Mr. Begich,
-Mrs. Miller of Illinois, Mrs. Kim, Mr. McDowell, Mr. Bishop, Mr.
-Gottheimer, Mr. Mackenzie, Mr. McGuire, Mr. Kean, Mr. Stutzman, Mrs.
-Beatty, Ms. Scholten, Mr. Schmidt, Mr. Vindman, Mr. Calvert, Ms.
-Stevens, Ms. Malliotakis, Ms. Van Duyne, Mrs. Miller of West Virginia,
-Ms. Gillen, Mr. Simpson, Mr. Kennedy of Utah, Mr. Larson of
-Connecticut, Mr. Carter of Louisiana, Mr. Wittman, Mr. Fleischmann, Mr.
-Kustoff, Mr. Hern of Oklahoma, Mr. Thanedar, Mr. Langworthy, Mrs.
-Houchin, Mr. Miller of Ohio, Mr. Steube, Mr. Gray, Mr. Van Orden, Ms.
-Clarke of New York, and Mr. Moore of North Carolina
-
-January 30, 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 March
-18, 2025]
-
-_______________________________________________________________________
-
-A BILL
+AN ACT
To modernize Federal firearms laws to account for advancements in
technology and less-than-lethal weapons, and for other purposes.
@@ -66,12 +17,14 @@
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
-SECTION 1. SHORT TITLE.
+TITLE I--LAW-ENFORCEMENT INNOVATE TO DE-ESCALATE
-This Act may be cited as the ``Law-Enforcement Innovate to De-
+SECTION 101. SHORT TITLE.
+
+This title may be cited as the ``Law-Enforcement Innovate to De-
Escalate Act''.
-SEC. 2. EXEMPTION OF CERTAIN LESS-THAN-LETHAL PROJECTILE DEVICES FROM
+SEC. 102. EXEMPTION OF CERTAIN LESS-THAN-LETHAL PROJECTILE DEVICES FROM
RESTRICTIONS UNDER TITLE 18, UNITED STATES CODE.
Section 921(a) of title 18, United States Code, is amended--
@@ -99,26 +52,119 @@
projectile device' under subparagraph (A), the Attorney General shall
make the determination not later than 90 days after the date on which
the Attorney General receives the device pursuant to the request.''.
-Union Calendar No. 403
+TITLE II--INNOVATE LESS LETHAL TO DE-ESCALATE TAX MODERNIZATION
+
+SEC. 201. SHORT TITLE.
+
+This title may be cited as the ``Innovate Less Lethal to De-
+Escalate Tax Modernization Act''.
+
+SEC. 202. 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.
+
+SEC. 203. 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''.
+
+Passed the House of Representatives February 12, 2026.
+
+Attest:
+
+Clerk.
119th CONGRESS
2d Session
H. R. 2189
-[Report No. 119-472]
-
_______________________________________________________________________
-A BILL
+AN ACT
To modernize Federal firearms laws to account for advancements in
technology and less-than-lethal weapons, and for other purposes.
-
-_______________________________________________________________________
-
-January 30, 2026
-
-Reported with an amendment, committed to the Committee of the Whole
-House on the State of the Union, and ordered to be printed