Less Than Lethal Act

This bill exempts certain non-lethal projectile devices (like pepper ball guns or rubber bullets) from federal firearms and ammunition taxes. It directly affects manufacturers, producers, and importers of these devices by removing tax obligations under IRS Code sections 4181 and 5845. Key provisions define "less-than-lethal" devices as those not expelling standard firearm ammunition, operating below 500 feet per second, and not convertible to lethal weapons. The Secretary of the Treasury must annually update a public list of qualifying devices and report to Congress on non-qualifying devices that exceed the velocity limit.