,,ii  #aadth ,,congress  #b;d ,session  
,s4 #ccgd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ba1
 #bjaf,mr4 ,nelson introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide a    
reduced excise tax rate for portable1   
electronically-aerated bait containers4 
#a4 ,short title ,this ,act may be cited
 as the ,fishing ,equipment ,tax ,relief
 ,act of #bjaf4  #b4 ,three percent rate
 for portable1 electronically-aerated   
bait containers  7a7 ,in general        
,section #dafa7;a7 of the ,internal     
,revenue ,code of #aihf is amended by   
redesignating paragraph 7#d7 as         
paragraph 7#e7 and by inserting after   
paragraph 7#c7 the following new        
paragraph3  7#d7 #c percent rate for    
portable1 electronically-aerated bait   
containers ,in the case of portable1    
electronically-aerated bait containers1 
paragraph 7#a7 shall be applied by      

substituting #c percent for #aj percent4
  4  7b7 ,effective date ,the amendments
 made by this section shall apply to    
articles sold by the manufacturer1      
producer1 or importer after ,december   
#ca1 #bjaf4