Sponsors (4)
The bill clarifies and affirms tribal authority over certain firearms transfers on tribal lands and reduces administrative and tax uncertainty, at the cost of added enforcement complexity, modest federal revenue effects, and the risk of litigation if wording remains ambiguous.
Tribal governments and people living on tribal lands can transfer, possess, and transport certain firearms on tribal lands with explicit federal recognition, reducing legal uncertainty about those activities.
Federal agencies (DOJ/BATFE) and the IRS receive clearer statutory language, reducing administrative ambiguity about enforcement and tax administration related to tribal firearms activity.
Tribal entities, dealers, and taxpayers get clearer tax treatment for specific firearms transfers and manufacturing after enactment, lowering compliance uncertainty and financial risk.
State and federal law enforcement may face added complexity and uncertainty determining when tribal exceptions apply, complicating investigations and enforcement operations.
If statutory wording is unclear, litigation over the scope of tribal exceptions could arise, creating legal costs and delays for tribal governments, agencies, and affected individuals.
Tax exemptions or altered tax treatment for certain firearm transfers could modestly reduce federal receipts, shifting some fiscal burden to other taxpayers.
Based on analysis of 4 sections of legislative text.
Adds tribal governments into federal firearms and tax-code language so tribal entities receive parity with States for certain firearms transfers/possession; tax exemptions apply after enactment.
Introduced February 26, 2026 by Markwayne Mullin · Last progress February 26, 2026
Amends federal firearms statutes and the Internal Revenue Code to add tribal governments (and by extension tribal police) into existing statutory lists so they are treated alongside States for specified transfers, possession, transportation, and tax treatment of certain firearms. The tax-code changes apply to firearms transferred or manufactured after the law takes effect.