,,ii  #aafth ,,congress  #ast ,session  
,s4 #abia  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #b1       
#bjai,mr4 ,rubio 7for himself and ,mr4  
,scott of ,florida7 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 #bjai4  #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 #bjai4