Bill Summary
The **Unserialized Firearm Harm Oversight and Serialization Act of 2026** aims to enhance firearm regulation by mandating the serialization of firearms produced through additive manufacturing (3D printing) and requiring federally licensed firearms dealers and gunsmiths to serialize any unserialized firearms they possess.
Key provisions include:
1. **Definition Expansion**: The Act clarifies that certain firearm assembly kits are classified as firearms, thus subjecting them to the same regulations.
2. **Serialization Requirement**: Licensed individuals who produce firearm frames or receivers through additive manufacturing must engrave or cast a serial number on these components, ensuring traceability.
3. **Compliance and Penalties**: The Act outlines penalties for non-compliance, including civil fines for first offenses and harsher criminal penalties for repeated violations.
4. **Dealer Responsibilities**: Licensed dealers must serialize any unserialized firearms they receive and maintain records of these transactions for law enforcement purposes.
5. **Tax Credit Incentives**: The Act introduces a tax credit to help offset the costs incurred by dealers in complying with the serialization requirements.
6. **State Law Consideration**: The legislation affirms that it does not supersede state laws regarding firearms.
The Act is set to take effect 180 days after its enactment, promoting accountability and safety measures in firearm manufacturing and sales.
Possible Impacts
The "Unserialized Firearm Harm Oversight and Serialization Act of 2026" could affect people in several ways, including:
1. **Increased Accountability for Gun Dealers and Manufacturers**: By mandating serialization of firearms produced through additive manufacturing and requiring federally licensed dealers to serialize any unserialized firearms they possess, this legislation aims to create a more traceable system of firearm ownership. This could lead to greater accountability among gun dealers and manufacturers, potentially reducing the risk of firearms falling into the hands of individuals who should not possess them, such as those with criminal backgrounds or mental health issues.
2. **Financial Implications for Firearm Dealers**: The introduction of civil and criminal penalties for violations of the serialization requirements may lead to increased operational costs for licensed firearm dealers and gunsmiths. They may need to invest in new equipment or technologies for engraving or casting serial numbers, which could affect their pricing and profitability. However, the bill also includes a firearm dealer serialization credit to help offset these costs, creating a financial incentive for compliance.
3. **Impact on Gun Ownership and Accessibility**: The requirement for serialization may deter some individuals from acquiring firearms through non-traditional means, such as additive manufacturing or assembling firearm parts. This could lead to a decrease in the availability of unserialized firearms, potentially impacting hobbyists or those who prefer to construct their own firearms. Additionally, the regulation may push some users to seek firearms through less regulated channels, which could undermine the intended benefits of the legislation.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8059 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 8059
To require serialization of firearms produced through additive
manufacturing and of unserialized firearms possessed by federally
licensed firearms dealers and gunsmiths, to establish penalties for
violations, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 24, 2026
Mr. Min (for himself, Mr. Bell, Mrs. Hayes, Ms. Salinas, Ms. Garcia of
Texas, Mr. Gottheimer, Mr. Goldman of New York, Mrs. Grijalva, and Mr.
Suozzi) introduced the following bill; which was referred to the
Committee on the Judiciary, and in addition to the Committee on Ways
and Means, for a period to be subsequently determined by the Speaker,
in each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To require serialization of firearms produced through additive
manufacturing and of unserialized firearms possessed by federally
licensed firearms dealers and gunsmiths, to establish penalties for
violations, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Unserialized Firearm Harm Oversight
and Serialization Act of 2026''.
SEC. 2. CODIFICATION OF SUPREME COURT DECISION CLARIFYING THAT CERTAIN
FIREARM ASSEMBLY KITS ARE FIREARMS.
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''.
SEC. 3. SERIALIZATION REQUIREMENT FOR FIREARMS PRODUCED THROUGH
ADDITIVE MANUFACTURING.
(a) In General.--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.''.
(b) Definitions.--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.''.
(c) Penalties.--Section 924 of such title is amended by adding at
the end the following:
``(q) Penalties Relating to Requirement That Firearms Produced
Through Additive Manufacturing Have Serial Numbers.--
``(1) Civil penalty for 1st offense.--Whoever knowingly
violates section 923(i)(2) shall be subject to a civil penalty
of not more than $10,000.
``(2) Criminal penalties for subsequent offense.--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.''.
SEC. 4. REQUIREMENT THAT LICENSED DEALER SERIALIZE UNSERIALIZED
FIREARMS TAKEN INTO INVENTORY.
(a) In General.--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.''.
(b) Use of Serial Number Information Only in Active Criminal
Investigations.--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.''.
SEC. 5. FIREARM DEALER SERIALIZATION CREDIT.
(a) In General.--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:
``SEC. 45BB. FIREARM DEALER SERIALIZATION CREDIT.
``(a) In General.--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.
``(b) Firearm Serialization Expenditures.--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.
``(c) Limitation.--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.
``(d) Controlled Groups.--Rules similar to the rules of paragraphs
(1) and (2) of section 41(f) shall apply for purposes of this section.
``(e) Denial of Double Benefit.--
``(1) No deduction.--No deduction shall be allowed for any
expenditures taken into account in determining the credit under
this section for the taxable year.
``(2) Basis adjustment.--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.
``(f) Termination.--
``(1) In general.--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.
``(2) Extension.--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'.''.
(b) Credit Made Part of General Business Credit.--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).''.
(c) Clerical Amendment.--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:
``Sec. 45BB. Firearm dealer serialization credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred after the date of the enactment of
this Act.
SEC. 6. RELATIONSHIP TO STATE LAW.
No amendment made by this Act shall be interpreted to supersede
State law.
SEC. 7. EFFECTIVE DATE.
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.
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