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<bill bill-type="olc" bill-stage="Introduced-in-Senate" dms-id="A1" public-private="public" slc-id="S1-MCG23045-6K2-H4-TV7"><metadata xmlns:dc="http://purl.org/dc/elements/1.1/"> |
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<dc:title>118 S101 IS: Fishing Equipment Tax Relief Act of 2023</dc:title> |
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<dc:publisher>U.S. Senate</dc:publisher> |
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<dc:date>2023-01-26</dc:date> |
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<dc:language>EN</dc:language> |
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<distribution-code display="yes">II</distribution-code><congress>118th CONGRESS</congress><session>1st Session</session><legis-num>S. 101</legis-num><current-chamber>IN THE SENATE OF THE UNITED STATES</current-chamber><action><action-date date="20230126">January 26, 2023</action-date><action-desc><sponsor name-id="S350">Mr. Rubio</sponsor> (for himself and <cosponsor name-id="S404">Mr. Scott of Florida</cosponsor>) introduced the following bill; which was read twice and referred to the <committee-name committee-id="SSFI00">Committee on Finance</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title>To amend the Internal Revenue Code of 1986 to provide a reduced excise tax rate for portable, electronically-aerated bait containers.</official-title></form><legis-body style="OLC" display-enacting-clause="yes-display-enacting-clause" id="H9153EF5DF82D428683550443A30DDE59"><section section-type="section-one" id="H45294A62D1F7404491B7FD739185C83C"><enum>1.</enum><header>Short title</header><text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Fishing Equipment Tax Relief Act of 2023</short-title></quote>.</text></section><section id="HBFD8393854BD4BA98B957D0FA3124731"><enum>2.</enum><header>Three percent rate for portable, electronically-aerated bait containers</header><subsection id="H9A80AEF646894BA88A055385B664599B"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/4161">Section 4161(a)</external-xref> 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:</text><quoted-block style="OLC" display-inline="no-display-inline" id="HB8DEDB33562440C6AC195BBAAD0555A4"><paragraph id="HCC6B8D1719E14B09ACCABA21574A28F9"><enum>(4)</enum><header>3 percent rate for portable, electronically-aerated bait containers</header><text display-inline="yes-display-inline">In the case of portable, electronically-aerated bait containers, paragraph (1) shall be applied by substituting <quote>3 percent</quote> for <quote>10 percent</quote>.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="H7B7AEB05A99546DBBA656A17EC64E6B6"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after December 31, 2023.</text></subsection></section></legis-body></bill> |
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