This legislation primarily aims to enhance firearm traceability by requiring the serialization of specific types of firearms. It mandates that any person licensed to manufacture firearms who produces a frame or receiver, or a collection of parts for a firearm, using additive manufacturing or other non-traditional methods, must engrave a serial number on it before sale or transfer. The bill defines "additive manufacturing" as layer-by-layer object creation from 3D model data and establishes civil penalties for first-time violations and criminal penalties for subsequent offenses. Furthermore, the bill requires federally licensed firearms dealers and gunsmiths to engrave a serial number on any unserialized firearm they receive into inventory. These dealers must also transmit a record of the serialized firearm to the Attorney General and maintain a copy, with the Attorney General permitted to use this information solely for ongoing bona fide criminal investigations . To assist with compliance, the legislation introduces a new firearm dealer serialization tax credit , allowing licensed dealers to claim expenses for equipment and other costs associated with serialization, capped at $1,000 for equipment and $1,500 for other expenditures, for a period of up to seven years. Additionally, the bill clarifies existing law to ensure that certain firearm assembly kits are considered firearms. Most provisions of this Act will take effect 180 days after enactment, and it explicitly states that no amendment made by the Act shall supersede State law.