October 3, 2025
Mr. Scott of Florida (for himself and Mrs. Moody) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to provide a reduced excise tax rate for portable, electronically-aerated bait containers.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the Fishing Equipment Tax Relief Act of 2025
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Sec. 2. Three percent rate for portable, electronically-aerated bait containers
(a) In general
Section 4161(a) 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:
(4) 3 percent rate for portable, electronically-aerated bait containers
In the case of portable, electronically-aerated bait containers, paragraph (1) shall be applied by substituting
3 percentfor10 percent.
(b) Effective date
The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after December 31, 2025.