This bill requires firearms and firearm parts to be serialized (marked with unique identification numbers) in two main situations: when produced using 3D printing or other non-traditional manufacturing methods, and when firearms without serial numbers are taken into inventory by licensed gun dealers and gunsmiths. Licensed firearms dealers who receive unserialized guns must engrave them with serial numbers and report this to the federal government, though that information can only be used in active criminal investigations. The bill establishes civil penalties of up to $10,000 for first-time violations and criminal penalties of up to $100,000 and one year in prison for repeat violations. To help businesses comply, it offers a tax credit for dealers covering up to $1,000 in equipment costs and up to $50 per firearm serialized (or $1,500 maximum for other serialization costs), available for five years after the bill's enactment. The law takes effect 180 days after passage and does not override state laws on firearm serialization.