To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.

Summary

Repeals provisions enacted by the American Jobs Creation Act of 2004 relating to the excise tax on arrows. Amends the Internal Revenue Code to revise the excise tax on arrows, effective after March 31, 2005, to: (1) impose a tax equal to 39 cents per arrow shaft on the first sale of such shaft (instead of a 12.4 percent tax on the sales price), with inflation adjustments on such 39-cent amount after 2005; and (2) include points suitable for use with arrows in the 11 percent excise tax on arrow parts and accessories.

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Documents

14 official files

• Enrolled Bill (text)

  Enrolled Bill · EN

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• Enrolled Bill (PDF)

  Enrolled Bill · EN

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• Public Law (text)

  Public Law · EN · 23 December 2004

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• Public Law (PDF)

  Public Law · EN · 23 December 2004

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• Public Law

  summary · EN · 23 December 2004

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• Passed Senate without amendment

  summary · EN · 8 December 2004

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• Received in Senate (text)

  Received in Senate · EN · 7 December 2004

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• Received in Senate (PDF)

  Received in Senate · EN · 7 December 2004

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• Engrossed in House (text)

  Engrossed in House · EN · 6 December 2004

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• Engrossed in House (PDF)

  Engrossed in House · EN · 6 December 2004

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• Passed House without amendment

  summary · EN · 6 December 2004

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• Introduced in House (text)

  Introduced in House · EN · 19 November 2004

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• Introduced in House (PDF)

  Introduced in House · EN · 19 November 2004

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• Introduced in House

  summary · EN · 19 November 2004

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