This legislation, known as the Federal Firearms Licensee Protection Act of 2026 , significantly enhances penalties for the theft or attempted theft of firearms from federal firearms licensees. It amends title 18 of the U.S. Code to increase the maximum prison sentence for such offenses to 20 years, along with potential fines. The bill establishes mandatory minimum sentences when these crimes occur during other serious offenses. Specifically, a theft or attempted theft during a burglary of a licensee's business premises carries a minimum of 3 years imprisonment, while a theft during a robbery mandates at least 5 years imprisonment. Furthermore, the act expands the scope of related offenses to include attempts to receive, possess, conceal, store, barter, sell, or dispose of stolen firearms or ammunition from a licensee, reinforcing efforts to deter and prosecute crimes targeting firearm dealers.