NC H189

Declares that certain federal firearms regulations—including taxes, registration requirements, tracking of owners, bans on possession, and confiscation orders—are infringements on Second Amendment rights and shall be considered null and void within North Carolina.

Prohibits all state and local entities and public officers from enforcing federal firearms laws that infringe on the right to keep and bear arms as protected by the U.S. Constitution and North Carolina Constitution.

Allows citizens to sue any person or entity that knowingly violates these prohibitions or deprives them of Second Amendment rights, with courts authorized to award reasonable attorneys' fees and costs to the prevailing party.

Eliminates sovereign, official, and qualified immunity as defenses in lawsuits brought under this act, and defines "law-abiding citizen" to exclude persons not legally present in the United States or North Carolina.

Applies retroactively to all federal firearms regulations enacted before or after the act's passage and becomes effective immediately upon enactment.