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116TH CONGRESS
1ST SESSION H. R. 3556
To amend the Internal Revenue Code of 1986 to provide a reduced excise
tax rate for portable, electronically-aerated bait containers.
IN THE HOUSE OF REPRESENTATIVES
JUNE 27, 2019
Mr. CRIST (for himself and Mr. BILIRAKIS) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
a reduced excise tax rate for portable, electronically-
aerated bait containers.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Fishing Equipment
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Tax Relief Act of 2019’’.
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SEC. 2. THREE PERCENT RATE FOR PORTABLE, ELEC-
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TRONICALLY-AERATED BAIT CONTAINERS.
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(a) IN GENERAL.—Section 4161(a) of the Internal
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Revenue Code of 1986 is amended by redesignating para-
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•HR 3556 IH
graph (4) as paragraph (5) and by inserting after para-
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graph (3) the following new paragraph:
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‘‘(4) 3 PERCENT RATE FOR PORTABLE, ELEC-
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TRONICALLY-AERATED
BAIT
CONTAINERS.—In the
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case of portable, electronically-aerated bait con-
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tainers, paragraph (1) shall be applied by sub-
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stituting ‘3 percent’ for ‘10 percent’.’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to articles sold by the manufac-
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turer, producer, or importer after December 31, 2019.
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