US SB3945

Tribal law enforcement agencies would gain equal access to post-1986 machineguns currently available only to Federal, State, and local law enforcement under 18 U.S.C. § 922(o)(2)(A).

Exemptions for transportation, shipment, receipt, possession, and importation of firearms and ammunition under 18 U.S.C. § 925(a)(1) would extend to Indian Tribes and their departments or agencies.

Indian Tribes would be exempt from federal transfer taxes and making taxes on firearms under Internal Revenue Code Sections 5853(a) and 5853(b), matching exemptions already provided to states.

"Indian Tribe" is defined using the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304).

Tax-related amendments apply to firearms transferred or made after the date of enactment.