S. 3945 — Tribal Police Department Parity Act

This section amends federal firearms laws to include Indian tribes (as defined in 25 U.S.C. 5304) and their departments or agencies alongside federal, state, and local governments as eligible entities for (1) transferring and possessing post-1986 machineguns under 18 U.S.C. 922(o)(2)(A); (2) transporting, shipping, receiving, possessing, and importing firearms and ammunition under 18 U.S.C. 925(a)(1); and (3) claiming exemptions from transfer and making taxes on certain firearms (i.e., National Firearms Act items) under IRC §§5853(a) and (b). (Thus, these changes enable tribal law enforcement access to such firearms equivalent to other government entities.) The Internal Revenue Code amendments apply to firearms transferred or made after the date of enactment.