Yes, specifically epoxy paint. It need not be the two-part epoxy mix paint, which is expensive and messy, but the label must say "epoxy". Save the label with your magazine documents.
A few years ago I had to empty my magazine and line it with wood because the paint I'd used on the cement block walls was latex, not epoxy. A newly-hired ATF inspector showed up for my annual inspection, and while he was perfectly affable, he just went through his checklist straight by the book. He asked what kind of paint I'd used, and then spent a month pursuing within the ATF hierarchy the issue of whether it was "non sparking". The answer that came back from the higher-ups was that only epoxy paint is considered non-sparking. I know this is technically not correct - you can't get a spark by striking latex - but it was the official response.
Years ago, ATF was asked what constituted "non sparking material" as per the regulations. In their response, epoxy paint, wood, and plastic were given as examples. This was clearly not intended to be an exhaustive list, but somehow it has come to be treated as such. Considering latex paint to be different from plastic makes no sense (speaking as a long-ago chem major), but that's how it is. If you search ATF newsletters and rulings, you'll find many occurrences of the phrase "Non-sparking materials include epoxy paint", so that seems to have become the official rule.
I had discussed this in advance of building my magazine with my then ATF inspector, and 4 or 5 other inspectors had approved the magazine over the years, but eventually one didn't. ATF tries to rotate their inspectors, so unless you get a ruling or variance in writing, you may eventually have one who goes by the letter of the book and previous rulings.
Older ATF documents (from the 1970's) also refer to "mastic" but I don't know that you would want to use that, as it's a tile cement and would be pretty nasty in your magazine. If you want to use bedliner, I'd try to get a ruling in writing from ATF first, as it would be in the same category as latex paint - logically it should be acceptable, but searching ATF documents, I don't see ATF having ever issued a ruling saying so.
There is no distinction made among the various formulations of epoxy paint, so if it says "epoxy" on the label, it's good as far as the ATF is concerned - Walmart's cheapest "epoxy" spray paint will do.
The guys I know who use shipping containers to construct magazines include lining them with plywood as part of the conversion process, which avoids any such problem down the road. I can tell you that it's a PITA to empty your magazine, line it with wood, then get everything back into in one day.