H.R. 8059

[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.
<all>