S.3514

Exempts certain less-than-lethal projectile devices from firearms and ammunition tax.

The Less Than Lethal Act amends the Internal Revenue Code to exempt certain less-than-lethal projectile devices from firearms and ammunition tax. The bill defines "less-than-lethal projectile device" as a device not designed to expel ammunition commonly used in handguns, rifles, or shotguns, or any other projectile at a velocity exceeding 500 feet per second. The Secretary of the Treasury must make publicly available a list of such devices and update it annually. The bill also exempts these devices from the National Firearms Act.