I 

108TH CONGRESS 

1ST SESSION H. R. 3652

To amend the Internal Revenue Code of 1986 to modify the taxation of 

imported archery products. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 8, 2003

Mr. RYAN of Wisconsin (for himself and Mr. MATHESON) introduced the 

following bill; which was referred to the Committee on Ways and Means 

DECEMBER 8, 2003

Committee on Ways and Means discharged; considered and passed 

A BILL

To amend the Internal Revenue Code of 1986 to modify 

the taxation of imported archery products.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Archery Revenue Re5 form and Opportunity for Workers Act’’. 

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1 SEC. 2. MODIFIED TAXATION OF IMPORTED ARCHERY 

2 PRODUCTS. 

3 (a) BOWS.—Paragraph (1) of section 4161(b) of the 

4 Internal Revenue Code of 1986 (relating to bows) is 

5 amended to read as follows: 

6 ‘‘(1) BOWS.—

7 ‘‘(A) IN GENERAL.—There is hereby im8 posed on the sale by the manufacturer, pro9 ducer, or importer of any bow which has a peak 

10 draw weight of 30 pounds or more, a tax equal 

11 to 11 percent of the price for which so sold. 

12 ‘‘(B) ARCHERY EQUIPMENT.—There is 

13 hereby imposed on the sale by the manufac14 turer, producer, or importer—

15 ‘‘(i) of any part or accessory suitable 

16 for inclusion in or attachment to a bow de17 scribed in subparagraph (A), and 

18 ‘‘(ii) of any quiver or broadhead suit19 able for use with an arrow described in 

20 paragraph (2), 

21 a tax equal to 11 percent of the price for which 

22 so sold.’’. 

23 (b) ARROWS.—Subsection (b) of section 4161 of the 

24 Internal Revenue Code of 1986 (relating to bows and ar25 rows, etc.) is amended by redesignating paragraph (3) as 

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1 paragraph (4) and inserting after paragraph (2) the fol2 lowing: 

3 ‘‘(3) ARROWS.—

4 ‘‘(A) IN GENERAL.—There is hereby im5 posed on the sale by the manufacturer, pro6 ducer, or importer of any arrow, a tax equal to 

7 12 percent of the price for which so sold. 

8 ‘‘(B) EXCEPTION.—In the case of any 

9 arrow of which the shaft or any other compo10 nent has been previously taxed under paragraph 

11 (1) or (2)—

12 ‘‘(i) section 6416(b)(3) shall not 

13 apply, and 

14 ‘‘(ii) the tax imposed by subparagraph 

15 (A) shall be an amount equal to the excess 

16 (if any) of—

17 ‘‘(I) the amount of tax imposed 

18 by this paragraph (determined with19 out regard to this subparagraph), over 

20 ‘‘(II) the amount of tax paid with 

21 respect to the tax imposed under 

22 paragraph (1) or (2) on such shaft or 

23 component. 

24 ‘‘(C) ARROW.—For purposes of this para25 graph, the term ‘arrow’ means any shaft deVerDate jul 14 2003 11:06 Dec 11, 2003 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H3652.IH H3652
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1 scribed in paragraph (2) to which additional 

2 components are attached.’’. 

3 (c) CONFORMING AMENDMENTS.—Section 

4 4161(b)(2) of the Internal Revenue Code is amended—

5 (1) by inserting ‘‘(other than broadheads)’’ 

6 after ‘‘point’’, and 

7 (2) by striking ‘‘ARROWS.—’’ in the heading 

8 and inserting ‘‘ARROW COMPONENTS.—’’. 

9 (d) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to articles sold by the manufac11 turer, producer, or importer after February 15, 2004.

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