This bill amends the Controlled Substances Act to significantly enhance the regulation of equipment often used in illicit drug manufacturing. It expands the definition of a "regulated person" to include individuals or entities involved in the manufacture, distribution, import, or export of tableting machines, encapsulating machines, or their critical parts. The legislation specifically defines these critical parts as upper punches, lower punches, and dies, which are integral components for forming pills and capsules. A key provision requires regulated persons to permanently affix a serial number to each tableting machine, encapsulating machine, and critical part, and to report these details to the Attorney General. The Attorney General must issue regulations within 180 days, providing guidance for both new and existing machines. Additionally, the bill establishes new prohibited acts, making it illegal to remove, alter, or obliterate any required serial number, or to transport or deal with machines or parts knowing their serial numbers have been tampered with.