[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6564 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6564

 To amend the Internal Revenue Code of 1986 to modify the rate of the 
       excise tax on certain arrows designed for use by children.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 22, 2008

    Mr. Kind (for himself and Mr. Ryan of Wisconsin) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to modify the rate of the 
       excise tax on certain arrows designed for use by children.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MODIFICATION OF RATE OF EXCISE TAX ON CERTAIN ARROWS 
              DESIGNED FOR USE BY CHILDREN.

    (a) In General.--Paragraph (2) of section 4161(b) of the Internal 
Revenue Code of 1986 (relating to arrows) is amended by redesignating 
subparagraph (B) as subparagraph (C) and by inserting after 
subparagraph (A) the following new subparagraph:
                    ``(B) Exemption for certain arrow shafts.--
                Subparagraph (A) shall not apply to any shaft measuring 
                \5/16\ of an inch or less in diameter and consisting of 
                either--
                            ``(i) all fiberglass and hollow, or
                            ``(ii) all natural wood,
                with no laminations or artificial means of enhancing 
                the spine of such shaft (whether sold separately or 
                incorporated as part of a finished or unfinished 
                product) of a type used in the manufacture of any arrow 
                which after its assembly is not suitable for use with a 
                bow described in paragraph (1)(A).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to shafts first sold after the date of enactment of this Act.
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