This title may be cited as the “Law-Enforcement Innovate to De-Escalate Act”.

Section 921(a) of title 18, United States Code, is amended—

This title may be cited as the “Innovate Less Lethal to De-Escalate Tax Modernization Act”.

(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.

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”.