An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, excluding from sales tax all equipment and devices which prohibit a firearm from being fired without a key or combination, certain seeds and plants, construction materials used for public school facilities and any fee for sales of homeless pets by nonprofit agencies; providing for property tax or rent rebate to certain senior citizens, widows, widowers and permanently disabled persons with limited incomes; establishing uniform standards and qualifications for eligibility to receive rebates; imposing duties upon the Department of Revenue; and making a repeal.