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House Passes Ways and Means Legislation to Provide Better Access to Life-Saving Tools for Law Enforcement

February 13, 2026

Ways and Means Committee legislation led by Congressman David Schweikert (AZ-01) to modernize the tax treatment of less-than-lethal public-safety tools passed the House of Representatives yesterday. The Innovate Less Lethal to De-Escalate Tax Modernization Act  – which was included in H.R. 2189, the Law-Enforcement Innovate to De-Escalate Act – updates outdated tax policy that currently treats certain less-than-lethal weapons, such as tasers, similarly to traditional firearms, a mismatch that can raise costs and slow adoption of life-saving technology.

Ways and Means Committee Chairman Jason Smith (MO-08) delivered the following remarks during floor debate on H.R. 2189:

“Across the country, law enforcement officers are asked to resolve dangerous situations every day with the least harm possible. Less-than-lethal devices—like tasers and similar technologies—exist for exactly that purpose.

“But right now, some of these tools are treated in the tax code like traditional firearms. That means they can face extra taxes and regulatory hurdles that were never designed with such tools in mind. The result is higher costs, more red tape, and slower adoption of technology that can actually make encounters safer for both officers and civilians.

“This bill fixes that mismatch.”

Read Chairman Smith’s full remarks here.

Background:

  • Innovative less-than-lethal technology is paramount for protecting the safety of our communities.
  • Certain less-than-lethal devices, such as tasers, are currently defined under federal regulation as “firearms.” As such, they are subject to the Firearms and Ammunition Excise Tax (FAET) and the National Firearms Act of 1934 (NFA).
  • Under the FAET, a 10% tax is imposed on the sale of pistols and revolvers, and an 11% tax is imposed on the sale of other firearms, shells, and cartridges unless otherwise provided for in the statute or implementing regulations.
  • The Innovate Less Lethal to De-Escalate Tax Modernization Act ensures critical less-than-lethal devices such as tasers and other innovative technologies are not subject to the Firearms and Ammunition Excise Tax, both promoting growth in the sector and keeping our communities safe.
    • Establishes a legal definition for less-than-lethal projectile devices which distinguishes them from firearms under the FAET and NFA.