Less Than Lethal Act

This bill amends the Internal Revenue Code of 1986 to exempt certain less-than-lethal projectile devices from federal firearms and ammunition taxes and from the National Firearms Act. Sec. 2, Exemption from firearms and ammunition tax: The bill adds a new subsection to the tax code to exempt less-than-lethal projectile devices, devices on a list published by the Secretary, and certain shells or cartridges designed for them, from the tax imposed by section 4181. A less-than-lethal projectile device is defined as one not designed to expel common handgun, rifle, or shotgun ammunition or projectiles over 500 feet per second, not likely to cause death or serious injury, and not able to accept certain ammunition feeding devices. Manufacturers, producers, or importers can request a classification determination within 90 days. The Secretary must publish and annually update a list of qualifying devices and a separate list of devices that would qualify except for exceeding 500 feet per second, with an annual report to Congress on the latter. These changes apply to articles sold after the bill's enactment. Sec. 3, Exemption from National Firearms Act: The bill amends the definition of "firearm" under the National Firearms Act to exclude any less-than-lethal projectile device as defined in the new tax code section and any device on the Secretary's list.