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Referenced Laws
Section 4161(a)
Section 1
1. Short title This Act may be cited as the Fishing Equipment Tax Relief Act of 2025.
Section 2
2. Three percent rate for portable, electronically-aerated bait containers 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 December 31, 2025. (4)3 percent rate for portable, electronically-aerated bait containersIn the case of portable, electronically-aerated bait containers, paragraph (1) shall be applied by substituting 3 percent for 10 percent..