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I
116TH CONGRESS
1ST SESSION H. R. 1297
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
FEBRUARY 15, 2019
Mrs. DEMINGS (for herself, Mr. DEUTCH, and Ms. KELLY of Illinois) intro-
duced the following bill; which was referred to the Committee on Ways
and Means
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-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Law Enforcement Pro-
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tection Act of 2019’’.
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SEC. 2. ARMOR-PIERCING, CONCEALABLE WEAPONS.
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(a) IN GENERAL.—Section 5845(a) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘and (8)’’
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•HR 1297 IH
and inserting ‘‘; (8) an armor-piercing, concealable weap-
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on; and (9)’’.
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(b) ARMOR-PIERCING, CONCEALABLE WEAPON.—
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Section 5845 of such Code is amended by adding at the
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end the following new subsection:
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‘‘(n) ARMOR-PIERCING, CONCEALABLE WEAPON.—
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The term ‘armor-piercing, concealable weapon’ means any
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weapon or device capable of being concealed on the person
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and from which can be discharged through the energy of
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an explosive any of the following rounds:
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‘‘(1) .450 Bushmaster.
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‘‘(2) 5.56mm (including the 5.56x45mm NATO
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and .223 Remington).
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‘‘(3) 7.62mm (including the 7.62x39mm, .308
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Winchester, 7.62 NATO, 7.62x51mm NATO, .30
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carbine, 7.62x33mm, or 300 AAC Blackout).
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‘‘(4) .50 BMG.
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‘‘(5) 5.7x28mm.
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‘‘(6) Any other round determined by the Bu-
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reau of Alcohol, Tobacco, Firearms, and Explosives
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to be capable of, when fired by such weapon or de-
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vice, penetrating the standard body armor worn by
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law enforcement officers.’’.
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(c) EFFECTIVE DATE.—
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•HR 1297 IH
(1) IN GENERAL.—The amendments made by
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this section shall take effect on the date of the en-
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actment of this Act.
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(2) APPLICATION TO POSSESSION ON DATE OF
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ENACTMENT.—Notwithstanding paragraph (1), any
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person on the date of the enactment of this Act pos-
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sessing a device described in section 5845(a)(8) of
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the Internal Revenue Code of 1986 (as amended by
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this Act) shall, not later than the end of the 18th
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month beginning after the date of the enactment of
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this Act, register such device with the Secretary of
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the Treasury and include with such registration the
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information required under section 5841(a) of such
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Code. Such registration shall become a part of the
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National
Firearms
Registration
and
Transfer
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Record required to be maintained by such section.
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SEC. 3. USE OF NATIONAL FIREARMS ACT TAXES.
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Part I of subchapter B of chapter 53 of the Internal
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Revenue Code of 1986 is amended redesignating section
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5849 as section 5850 and by inserting after section 5847
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the following new section:
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‘‘SEC. 5849. USE OF TAXES.
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‘‘To carry out the purposes of this chapter and to
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supplement appropriations otherwise made available for
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such purposes, the Bureau of Alcohol, Tobacco, Firearms,
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•HR 1297 IH
and Explosives may spend the amounts collected under
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subchapter A for fiscal years 2019 and thereafter.’’.
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Æ
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