The "Fentanyl Kills Act" seeks to amend title 18, United States Code, by establishing a direct legal equivalence between fentanyl trafficking and attempted murder. This legislation aims to impose severe penalties on individuals involved in the illicit fentanyl trade by deeming their actions as an attempt to perpetrate murder. The bill provides a comprehensive definition of "trafficked fentanyl," which includes the illicit production, manufacture, distribution, sale, financing, or transportation of fentanyl, its precursors, or related synthetic opioids. This definition also covers attempts, conspiracies, and assistance in such activities, as well as violations of the Controlled Substances Act involving fentanyl intended for the United States. Under this Act, anyone found to have engaged in these defined acts of fentanyl trafficking will be legally considered to have attempted to perpetrate murder and will face the associated penalties.