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, excluding from sales and use tax all equipment and devices which prohibit a firearm from being fired without a key or combination.

SB 337 amends Pennsylvania's sales tax code to exclude certain firearm safety devices from taxation. Specifically, it removes sales and use tax from items like gun safes, trigger locks, cable locks, and other devices that require a key or combination to operate a firearm. This change directly affects retailers and manufacturers selling these safety devices, as they will no longer collect state sales tax on these items. The bill adds a new exclusion under the Tax Reform Code, making these devices tax-exempt at the point of sale. The policy change is purely a tax code adjustment with no new restrictions on firearm ownership or use.