The proposed bill aims to prohibit the use of state resources in the enforcement of certain federal firearm laws that are deemed more restrictive than South Dakota's existing laws. It introduces definitions for key terms such as "federal firearm measure," which includes any federal law or regulation related to firearm registration, licensing, background checks, confiscation, or surrender of firearms that takes effect after July 1, 2026. The bill specifies that no state official or employee may provide "material aid" to enforce these federal measures, which includes using state personnel, property, or funds. However, it allows for cooperation in non-firearms-related investigations and enforcement of state laws, provided no material aid is given to federal authorities.

Additionally, the bill establishes a mechanism for individuals to bring civil actions against the state or its subdivisions for violations of this prohibition, with potential penalties of up to $50,000 per violation. It also protects employees who report or refuse to participate in actions that would violate the law from retaliation. The attorney general is granted the authority to investigate complaints regarding violations and to take legal action if warranted. Overall, the bill seeks to assert state sovereignty over firearm regulations and limit the influence of federal laws in this area.