S. 3514 — Less Than Lethal Act

This section establishes an exemption from the firearms excise tax under IRC §4181 for (1) less-than-lethal projectile devices (i.e., devices not designed or readily convertible to expel common handgun, rifle, or shotgun ammunition or projectiles exceeding 500 feet per second; designed for non-lethal use; and unable to accept or be readily modified to accept certain ammunition feeding devices), (2) devices on the most recent public list published by the Secretary of the Treasury, and (3) compatible shells or cartridges designed for use in such devices. The Secretary must issue classification determinations within 90 days of a manufacturer's, producer's, or importer's request; annually update and publish a list of qualifying devices and a separate list of devices that would qualify but for exceeding 500 feet per second; and submit an annual report to the House Ways and Means and Senate Finance Committees describing devices considered for the latter list and inclusion/exclusion rationales. The exemption applies to articles sold by the manufacturer, producer, or importer after enactment.

This section exempts less-than-lethal projectile devices (as defined in new IRC §4182(d)(2)) and devices referred to in new IRC §4182(d)(1)(B) from the definition of a "firearm" under the National Firearms Act. (Thus, these devices are not subject to NFA registration requirements, transfer taxes, or other restrictions.)