Why is everyone so hung up on the age of the child? The law is plain and clear, it says transfers between parent and child are exempt from the FFL requirement. Period. You will notice that transfers between spouses are also exempt...so do you think the age of the spouse also matters?!? This one is plain and simple, the law says what the law says, and there is no wiggle room for interpretation. And the law says that a parent giving a child a firearm is exempt from the FFL requirement. So is a child giving a parent a handgun. So is a grandchild giving a grandparent a handgun. So are spouses giving handguns between each other.
If the law was going to be age specific it would say transfers between minor spouses, transfers from a parent to a minor child, and transfers between grandparents and a minor child were exempt. But it doesn't say that. Just because I reach the age of 21 does not stop me from being my mother and father's son and it does not stop them from being my parents. Good grief, this is easy. Section 6111 is talking about relationship not age. Section 6110.1 below addresses age.
Furnishing a firearm to a minor is in a completely separate section of the PA code and is unrelated to transferring a handgun through an FFL (and specifies that any adult may furnish a firearm to a minor, under certain conditions, not just the parent):
6110.1. Possession of firearm by minor
(a) Firearm. Except as provided in subsection
(b), a person under 18 years of age shall not
possess or transport a firearm anywhere in this
Commonwealth.
(b) Exception. Subsection (a) shall not apply
to a person under 18 years of age:
(1) who is under the supervision of a parent,
grandparent, legal guardian or an adult acting
with the expressed consent of the minor's custodial
parent or legal guardian and the minor is engaged
in lawful activity, including safety training,
lawful target shooting, engaging in an organized
competition involving the use of a firearm or the
firearm is unloaded and the minor is transporting
it for a lawful purpose; or
(2) who is lawfully hunting or trapping in accordance
with 34 Pa.C.S. (relating to game).
(c) Responsibility of adult. Any person who
knowingly and intentionally delivers or provides
to the minor a firearm in violation of subsection
(a) commits a felony of the third degree.
(d) Forfeiture. Any firearm in the possession
of a person under 18 years of age in violation of
this section shall be promptly seized by the arresting
law enforcement officer and upon conviction
or adjudication of delinquency shall be forfeited
or, if stolen, returned to the lawful owner.