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Code · BILL · 119th Congress · H.R. 3858 (Introduced in House) — To amend the Dingell-Johnson Sport Fish Restoration Act with respect to sport fish restoration and recreational boati... · Sec. 5

Sec. 5. Three Percent Rate for Portable, Electronically-Aerated Bait Containers

77 words·~1 min read·/bill/119/hr/3858/ih/section-5

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Section 4161(a) of the Internal Revenue Code of 1986 is amended by redesignating paragraph
(4)as paragraph
(5)and by inserting after paragraph
(3)the following new paragraph: In the case of portable, electronically aerated bait containers, paragraph
(1)shall be applied by substituting 3 percent for 10 percent . . The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after the date of the enactment of this Act.
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