All-terrain Vehicle User Safety Act - Requires that all-terrain vehicles manufactured, imported for sale or distribution, or sold in the United States bear specified warning labels relating to operation of such vehicles without helmets, by children, on hard surfaces, and with passengers.

Directs the Consumer Product Safety Commission to promulgate regulations necessary to implement this Act.

Preempts inconsistent State and local laws.

Directs the Commission to report the findings and conclusions of the Advanced Notice of Proposed Rulemaking regarding all-terrain vehicles to specified congressional committees.