The House Committee on Ways and Means advanced H.R. 4242, the Innovate Less Lethal to De-Escalate Tax Modernization Act, on Dec. 11. The bill will now move to the House Floor for further consideration. The legislation aims to update federal firearms tax law by recognizing new de-escalation and less-than-lethal technology, with the goal of making these devices more accessible for law enforcement and the public.
The proposed changes are significant because current laws classify many less-than-lethal devices as “firearms,” which leads to regulatory inconsistencies and higher costs that may hinder adoption of these safety tools. By updating the Internal Revenue Code, H.R. 4242 would exempt devices designed not to cause death or serious bodily injury—such as new low-velocity, non-lethal projectile systems—from being taxed under the National Firearms Act or the Firearms and Ammunition Excise Tax.
Ways and Means Committee Chairman Jason Smith said: “Imposing undue regulatory burdens on the use of innovative, nonlethal safety devices will only mean they are less likely to be available and less likely to be used in instances where they could protect life. Under the Innovate Less Lethal to De-Escalate Tax Modernization Act, Congress has the opportunity to reduce that burden and clean up an obviously outdated and misguided part of our tax code. Congressman Schweikert is to be commended for continuing to champion this commonsense solution to ensure that less-than-lethal technology is available to those who need it.”
Congressman David Schweikert (R-AZ), who sponsored the bill, said: “We should encourage new technology that reduces the need for deadly force. Aligning the tax code with modern devices allows law enforcement and communities to benefit from safer tools while keeping the focus on innovation, not red tape. This is a practical fix that strengthens public safety and supports the development of next-generation, less-than-lethal technology.”
If enacted, H.R. 4242 would require Treasury officials to issue clear classifications for less-than-lethal devices, publish annual reviews about emerging technologies in this field, and ensure manufacturers receive timely determinations within 90 days.
Schweikert currently serves in Congress representing Arizona’s 1st district after replacing Harry Mitchell in 2011 according to his biography. He previously served in Arizona’s House of Representatives from 1991 through 1995 as reported by Ballotpedia. In recent elections he won against Amish Shah in 2024 with just over half of votes cast according to official results, following a narrow victory over Jevin Hodge in 2022 according to election data.
Schweikert was born in Los Angeles in 1962 but now lives in Fountain Hills according to congressional records. He graduated from Arizona State University with a Bachelor of Science degree in 1988 before earning another degree there again in 2005 as reported by AZ Central.
