Law Enforcement Protection Act of 2021

I 117TH CONGRESS 1ST SESSION H. R. 2466 To amend the Internal Revenue Code of 1986 to include armor-piercing, concealable weapons within the definition of ‘‘firearm’’ under the Na- tional Firearms Act, and for other purposes. IN THE HOUSE OF REPRESENTATIVES APRIL 13, 2021 Mrs. DEMINGS (for herself, Mr. NEGUSE, Ms. BASS, Ms. DEAN, Mr. DEUTCH, Mr. JOHNSON of Georgia, Ms. LEE of California, Ms. LOFGREN, Mrs. CAROLYN B. MALONEY of New York, Mr. RASKIN, Mr. SUOZZI, Mr. THOMPSON of California, Mr. TORRES of New York, Ms. WASSERMAN SCHULTZ, Mr. JONES, Mr. DEFAZIO, Ms. NORTON, Mr. SWALWELL, Mr. LANGEVIN, Mr. CARSON, Ms. SCHAKOWSKY, Ms. MCCOLLUM, Mr. VARGAS, Ms. KELLY of Illinois, Mr. CROW, Ms. WILLIAMS of Georgia, Mr. PERLMUTTER, Mr. BRENDAN F. BOYLE of Pennsylvania, Mr. KHANNA, Mr. AUCHINCLOSS, Mr. ESPAILLAT, Ms. MATSUI, Mr. DANNY K. DAVIS of Illinois, Ms. ROYBAL-ALLARD, Mr. RUSH, and Ms. GARCIA of Texas) introduced the following bill; which was referred to the Com- mittee on Ways and Means, and in addition to the Committee on the Ju- diciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdic- tion of the committee concerned A BILL To amend the Internal Revenue Code of 1986 to include armor-piercing, concealable weapons within the definition of ‘‘firearm’’ under the National Firearms Act, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 VerDate Sep 11 2014 23:33 May 27, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2466.IH H2466 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 2466 IH SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘Law Enforcement Pro- 2 tection Act of 2021’’. 3 SEC. 2. ARMOR-PIERCING, CONCEALABLE WEAPONS. 4 (a) IN GENERAL.—Section 5845(a) of the Internal 5 Revenue Code of 1986 is amended by striking ‘‘and (8)’’ 6 and inserting ‘‘; (8) an armor-piercing, concealable weap- 7 on; and (9)’’. 8 (b) ARMOR-PIERCING, CONCEALABLE WEAPON.— 9 Section 5845 of such Code is amended by adding at the 10 end the following new subsection: 11 ‘‘(n) ARMOR-PIERCING, CONCEALABLE WEAPON.— 12 The term ‘armor-piercing, concealable weapon’ means any 13 weapon or device capable of being concealed on the person 14 and from which can be discharged through the energy of 15 an explosive any of the following rounds of ammunition: 16 ‘‘(1) .450 Bushmaster. 17 ‘‘(2) 5.56mm (including the 5.56x45mm NATO 18 and .223 Remington). 19 ‘‘(3) 7.62mm (including the 7.62x39mm, .308 20 Winchester, 7.62 NATO, 7.62x51mm NATO, .30 21 carbine, 7.62x33mm, or .300 AAC Blackout). 22 ‘‘(4) .50 BMG. 23 ‘‘(5) 5.7x28mm. 24 ‘‘(6) Any other round determined by the Bu- 25 reau of Alcohol, Tobacco, Firearms, and Explosives 26 VerDate Sep 11 2014 23:33 May 27, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2466.IH H2466 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 2466 IH to be capable of, when fired by such weapon or de- 1 vice, penetrating the standard body armor worn by 2 law enforcement officers.’’. 3 (c) CONFORMING AMENDMENTS.— 4 (1) Section 921(a) of title 18, United States 5 Code, is amended by adding at the end the fol- 6 lowing: 7 ‘‘(36) The term ‘armor-piercing, concealable 8 weapon’ has the meaning given such term in section 9 5845(n) of the National Firearms Act (26 U.S.C. 10 5845(n)).’’. 11 (2) Section 922 of title 18, United States Code, 12 is amended— 13 (A) in subsection (a)(4), by striking ‘‘or 14 short-barreled rifle,’’ and inserting ‘‘short-bar- 15 reled rifle, or armor-piercing, concealable weap- 16 on,’’; and 17 (B) in subsection (b)(4) by striking ‘‘or 18 short-barreled rifle,’’ and inserting ‘‘short-bar- 19 reled rifle, or armor-piercing, concealable weap- 20 on,’’. 21 (3) Section 924(c)(1)(B)(i) is amended by in- 22 serting ‘‘armor-piercing, concealable weapon,’’ after 23 ‘‘short-barreled shotgun,’’. 24 (d) EFFECTIVE DATE.— 25 VerDate Sep 11 2014 23:33 May 27, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2466.IH H2466 kjohnson on DSK79L0C42PROD with BILLS 4 •HR 2466 IH (1) IN GENERAL.—The amendments made by 1 this section shall take effect on the date of the en- 2 actment of this Act. 3 (2) APPLICATION TO POSSESSION ON DATE OF 4 ENACTMENT.—Notwithstanding paragraph (1), any 5 person on the date of the enactment of this Act pos- 6 sessing a device described in section 5845(a)(8) of 7 the Internal Revenue Code of 1986 (as amended by 8 this Act) shall, not later than the end of the 18th 9 month beginning after the date of the enactment of 10 this Act, register such weapon or device with the 11 Secretary of the Treasury and include with such reg- 12 istration the information required under section 13 5841(a) of such Code. Such registration shall be- 14 come a part of the National Firearms Registration 15 and Transfer Record required to be maintained by 16 such section. 17 SEC. 3. USE OF NATIONAL FIREARMS ACT TAXES. 18 Part I of subchapter B of chapter 53 of the Internal 19 Revenue Code of 1986 is amended redesignating section 20 5849 as section 5850 and by inserting after section 5847 21 the following new section: 22 ‘‘SEC. 5849. USE OF TAXES. 23 ‘‘To carry out the purposes of this chapter and to 24 supplement appropriations otherwise made available for 25 VerDate Sep 11 2014 23:33 May 27, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2466.IH H2466 kjohnson on DSK79L0C42PROD with BILLS 5 •HR 2466 IH such purposes, the Bureau of Alcohol, Tobacco, Firearms, 1 and Explosives may spend the amounts collected under 2 subchapter A for fiscal years 2021 and thereafter.’’. 3 Æ VerDate Sep 11 2014 23:33 May 27, 2021 Jkt 019200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\H2466.IH H2466 kjohnson on DSK79L0C42PROD with BILLS