An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax. Amending Title 18 (Crimes and Offenses) of the Pennsylvania Consolidated Statutes, in firearms and other dangerous articles, providing for the offense of unauthorized access to firearms.

This bill introduces two main changes to Pennsylvania law: it exempts gun safes and gun locks from sales and use tax, and it creates a new criminal offense for failing to securely store firearms. Under the new provisions, firearm owners must keep their weapons locked in a designated safe or with a locking device when not in use, with stricter penalties if a minor or unauthorized person is likely to be present. The legislation also establishes civil liability for owners whose unsecured firearms cause injury or property damage and requires retailers to post notices about secure storage laws. Additionally, the bill clarifies that gun cabinets do not qualify as gun safes and defines specific terms like "securely store" and "unauthorized user" to guide enforcement.