The bill aims to prohibit the enforcement of specific federal laws related to firearms within the state of Michigan. It defines "person" broadly to include individuals and various legal entities. The bill outlines that any federal law, rule, regulation, executive order, or administrative order is unenforceable if it imposes taxes or fees on firearms, requires registration or tracking of firearms or their owners, prohibits possession or transfer of firearms, or orders confiscation. State employees are prohibited from enforcing these federal laws, and individuals who knowingly attempt to do so may face fines of $10,000 for each violation. Additionally, political subdivisions are barred from employing individuals who enforce these federal laws.

The bill also provides a mechanism for individuals injured by violations of this act to seek injunctive relief in the circuit court, with a hearing required within 30 days of filing. The prevailing party in such actions, excluding the state or its political subdivisions, may be awarded reasonable attorney fees and court costs. This legislation reflects a strong stance against federal regulations perceived to infringe upon Second Amendment rights within Michigan.