Unserialized Firearm Harm Oversight and Serialization Act of 2026

This Act may be cited as the Unserialized Firearm Harm Oversight and Serialization Act of 2026.

Section 921(a)(3)(A) of title 18, United States Code, is amended by inserting, and any combination of parts which is clearly intended to function, or may readily be converted, before to expel a projectile.

Section 923(i) of title 18, United States Code, is amended—

(1) by inserting (1) after (i); and

(2) by adding after and below the end the following:

(2) A person licensed under this section who produces or completes a frame or receiver for a firearm, or a collection of parts that, with other readily available parts, could be used to produce a firearm, through additive manufacturing or any other process involving the use of a technology, machine, or device that enables the creation of such components other than by traditional manufacturing methods, for sale or transfer in or affecting interstate or foreign commerce, shall cast or engrave a serial number on the receiver or frame or each part in the collection.

(2) .

Section 921(a) of such title is amended by adding at the end the following:

(39) The term additive manufacturing means a process of joining materials to make objects from 3-dimensional model data, usually layer upon layer, including powder bed fusion, material extrusion, directed energy deposition, vat photopolymerization, and binder jetting.

(40) The term non-traditional manufacturing method means any process of producing a firearm, frame, or receiver outside of conventional manufacturing, including additive manufacturing, digital fabrication, or other emerging technologies.

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Section 924 of such title is amended by adding at the end the following:

Whoever knowingly violates section 923(i)(2) shall be subject to a civil penalty of not more than $10,000.

Whoever, having been convicted of violating section 923(i)(2), willfully violates such section shall be fined not more than $100,000, imprisoned not less than 1 year, or both.

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Section 923(i) of title 18, United States Code, as amended by section 3(a) of this Act, is amended by adding at the end the following:

(3) A person licensed under this section who receives a firearm that does not have a serial number engraved or cast on the receiver or frame of the firearm shall—

(A) engrave or cast a serial number on the receiver or frame of the firearm, in such manner as the Attorney General shall by regulations prescribe;

(B) transmit to the Attorney General a record of the receipt, which shall set forth the serial number; and

(C) keep and maintain a copy of the record.

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Section 923(i) of such title, as amended by section 3(a) of this Act and subsection (a) of this section, is amended by adding at the end the following:

(4) The Attorney General may use information in a record transmitted under paragraph (3)(B) of this subsection only in the course of an ongoing bona fide criminal investigation. The 2nd sentence of section 926(a) shall not apply with respect to the information in any such record.

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Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

For purposes of section 38, in the case of a taxpayer who is licensed under section 923 of title 18, United States Code, to engage in the business of importing, manufacturing, or dealing in firearms, the firearm dealer serialization credit determined under this section for the taxable year shall be an amount equal to the firearm serialization expenditures of the taxpayer for the taxable year.

For purposes of this section, the term firearm serialization expenditures means any amounts paid or incurred during the taxable year to comply with section 923(i)(3) of title 18, United States Code, including the purchase or lease of equipment (or related software) for the engraving or casting of firearms.

The amount of firearm serialization expenditures taken into account by the taxpayer under subsection (a) for any taxable year shall not exceed—

(1) in the case of amounts paid or incurred for the purchase or lease of equipment (or related software) for engraving or casting firearm receivers or frames, $1,000, and

(2) in the case of any other expenditures, the lesser of—

(A) an amount that does not exceed $50 for each firearm the engraving or casting of which is required of the taxpayer under section 923(i)(3) of title 18, United States Code, or

(B) $1,500.

Rules similar to the rules of paragraphs (1) and (2) of section 41(f) shall apply for purposes of this section.

No deduction shall be allowed for any expenditures taken into account in determining the credit under this section for the taxable year.

If a credit is determined under this section with respect to any property purchased by the taxpayer, the basis of such property shall be reduced by the amount of the credit so determined with respect to such property.

Except to the extent provided in paragraph (2), this section shall not apply to any amount paid or incurred more than 5 years after the date of the enactment of this section.

If the Secretary (after consultation with the Director of the Bureau of Alcohol, Tobacco, Firearms and Explosives) certifies to Congress that the credit allowed under this section has improved firearm serialization and compliance with related Federal law, paragraph (1) shall be applied by substituting 7 years for 5 years.

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Section 38(b) of such Code is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting, plus, and by adding at the end the following new paragraph:

(42) the firearm dealer serialization credit determined under section 45BB(a).

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The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:

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The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.

No amendment made by this Act shall be interpreted to supersede State law.

Except as provided in section 5(d), the amendments made by this Act shall take effect 180 days after the date of the enactment of this Act.