This legislation amends the Controlled Substances Act to establish new provisions regarding offenses involving controlled substances, particularly fentanyl, that result in death. It mandates that courts provide a specific advisory statement to individuals convicted of, or pleading guilty or no contest to, certain offenses involving fentanyl or its analogues exchanged for value, where a death occurred. This advisory warns about the extreme dangers of illicit drugs, especially when mixed with fentanyl, and explicitly states that future provision of such substances leading to death, with knowledge of fentanyl content, could result in homicide charges. Furthermore, the bill stipulates that a prior conviction or plea for a fentanyl-related offense resulting in death may be used as evidence of knowledge that the defendant knew the substance contained fentanyl in subsequent homicide prosecutions under federal law. This provision aims to strengthen the ability to prosecute individuals for homicide when their actions lead to a death involving fentanyl. The legislation also allows for the admissibility of similar sworn statements from state courts into federal courts, and vice versa, ensuring broader applicability of this evidence. However, this evidence provision does not apply to individuals who were minors at the time they committed the initial offense.