Section 1. Short title
This Act may be cited as the Law Enforcement Innovate to De-Escalate Act.
(a) In general
Section 921(a) of title 18, United States Code, is amended—
(1) in the second sentence of paragraph (3), by inserting or a less-than-lethal projectile device before the period; and
(2) by adding at the end the following:
(38) The term less-than-lethal projectile device means a device with a bore or multiple bores, that—
(A) is not designed or intended to expel a projectile at a velocity exceeding 500 feet per second by any means; and
(B) is designed or intended to be used in a manner that is not likely to cause death or serious bodily injury.
(a) In general
Section 4182 of the Internal Revenue Code of 1986 is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection:
(d) Less-than-Lethal projectile devices
The tax imposed by section 4181 shall not apply to any less-than-lethal projectile device (as defined in section 921(a)(38) of title 18, United States Code) or any less-than-lethal shells or cartridges designed for use in such a device.
(b) Effective date
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.
Section 4. 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 adding at the end the following: Such term shall not include any less-than-lethal projectile device (as defined in section 921(a)(38) of title 18, United States Code)..