Unserialized Firearm Harm Oversight and Serialization Act of 2026

Summary

Requires serial numbers on firearm frames, receivers, and specified collections of parts — including those produced by additive (3D) or other non-traditional manufacturing — and makes firms and dealers responsible for engraving/casting those numbers and keeping records. It creates civil and criminal penalties for violating the serialization requirement, limits use of dealer-transmitted records to bona fide criminal investigations, and offers a temporary, nonrefundable business tax credit to help dealers purchase engraving/casting equipment and related software. Most new obligations apply to licensed manufacturers and dealers that make, complete, sell, or receive firearms or collections of parts that could be assembled into a firearm; the general serialization and dealer-reporting rules take effect 180 days after enactment, while the tax credit has its own timing and an expiration rule tied to Treasury/ATF certification of effectiveness.

• Requires serial numbers on firearm frames, receivers, and certain part collections, including items made with additive (3D) or non-traditional methods.
• Licensed manufacturers must engrave or cast serial numbers when producing/completing such parts for sale or transfer in interstate/foreign commerce.
• Licensed dealers who receive firearms without serial numbers must mark them per Attorney General regulations, report the receipt and serial number to the Attorney General, and retain records.
• Civil penalties up to $10,000 for knowing violations; criminal penalties (including at least one year imprisonment and fines up to $100,000) for subsequent willful violations after conviction.
• Creates a temporary, nonrefundable business tax credit to reimburse dealers for engraving/casting equipment, software, and related expenditures, with annual caps and controlled-group rules.
• Limits federal use of dealer-submitted records to bona fide criminal investigations and preserves certain statutory privacy protections from being overridden.
• Preserves state law primacy where state law conflicts with the Act’s amendments.
• Most provisions take effect 180 days after enactment; the tax credit applies to amounts paid or incurred after enactment and has a 5‑year sunset unless extended to 7 years by certification.