House committee substitute to the 1st edition makes the following changes.

Amends GS 105-164.13 by amending the equipment designed to prevent unauthorized access to firearms that is exempt from sales tax to require devices designed to prevent access to a firearm by any means other than a key, combination, biometric data, or other similar means to be one that is for home use. Changes the effective from July 1, 2023, to October 1, 2023, applicable to sales made on or after that date, and changes the expiration date to October 1, 2024, for sales made on or after that date. 

Deletes proposed new GS 105-153.11, which granted a tax credit to those who purchase any of the qualifying firearm safety devices at retail equal to the lesser of the cost of the equipment paid during the taxable year or $500. 

Makes conforming changes to the act's titles.