This legislation seeks to regulate the business of destroying firearms by amending chapter 44 of title 18, United States Code. It introduces a requirement for any person engaged in this business to obtain a federal license from the Attorney General. The bill defines a "firearm destroyer" as someone in the business of destroying firearms, excluding government entities, and specifies a "covered method of firearm destruction" as rendering a firearm and its components unable to be restored and reduced to scrap. Engaging in firearm destruction without this license will be an unlawful act . Licensed destroyers must use a covered method of firearm destruction for firearms received from government entities and publicly disclose their charges for such services. They are also mandated to submit annual reports to the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) detailing the number and types of firearms destroyed, with these reports and aggregate data made publicly available. Additionally, the bill authorizes the Attorney General to award grants to State, local, or Tribal governments to help cover the costs of paying licensed dealers to destroy firearms using a covered method. The Attorney General, through the ATF, is directed to issue a final rule within 180 days to implement the Act, including prescribing acceptable destruction methods and record-keeping requirements, with the amendments taking effect 180 days after enactment.