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PA SB337

PA SB337
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.


summary

Introduced
02/26/2025
In Committee
02/26/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," 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.

AI Summary

This bill amends the Tax Reform Code of 1971 to exclude from sales and use tax all equipment and devices that prevent a firearm from being fired without a key or combination. Specifically, the bill adds a new tax exemption for items like gun vaults, gun safes, gun lockers, gun cabinets, trigger locks, handgun vaults, gun cable locks, and other similar devices that require a key or combination to operate a firearm. The purpose appears to be to incentivize the purchase of gun safety devices by removing the sales tax burden on these items, which are designed to prevent unauthorized use of firearms and potentially reduce accidental shootings or gun-related accidents. The bill will take effect 60 days after its enactment, giving consumers and retailers time to understand and implement the new tax exemption.

Committee Categories

Budget and Finance

Sponsors (8)

Last Action

Referred to Finance (on 02/26/2025)

bill text


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