Innovate Less Lethal to De-Escalate Tax Modernization Act
Summary
The "Innovate Less Lethal to De-Escalate Tax Modernization Act" aims to amend the Internal Revenue Code of 1986 by modernizing the National Firearms Act to account for advancements in technology, specifically less-than-lethal weapons. The bill seeks to exempt certain less-than-lethal projectile devices from firearms and ammunition taxes, as well as from the National Firearms Act. It also mandates the Secretary to maintain lists of less-than-lethal devices and report to Congress on new and emerging technologies in this area.
Expected Effects
If enacted, the bill would reduce the tax burden on manufacturers, producers, and importers of less-than-lethal projectile devices. This could potentially lead to increased innovation and availability of such devices for law enforcement and civilian use. The act also requires annual review and reporting, ensuring ongoing evaluation of these technologies.
Potential Benefits
- Reduced tax burden on less-than-lethal weapon manufacturers.
- Potential for increased innovation in less-than-lethal technologies.
- Greater availability of less-than-lethal options for law enforcement.
- Annual review process ensures ongoing evaluation and adaptation to new technologies.
- May lead to de-escalation of conflicts due to increased use of less-than-lethal options.
Potential Disadvantages
- Potential for misuse of less-than-lethal weapons.
- Lack of clarity on the long-term health effects of these devices.
- Possible loopholes in the definition of "less-than-lethal."
- Increased availability could lead to overuse in situations where other methods are more appropriate.
- The cost of implementing and maintaining the required lists and reports.
Constitutional Alignment
The bill's alignment with the US Constitution primarily concerns the Second Amendment, which guarantees the right to bear arms. By regulating and taxing firearms, the government has historically balanced this right with public safety concerns. This bill seeks to refine that balance by exempting certain less-than-lethal devices, potentially aligning with the Second Amendment by promoting alternatives to lethal force. The bill does not appear to infringe upon any other constitutional rights or principles.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).