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.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Archery Revenue Re-
form and Opportunity for Workers Act’’. 
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SEC. 2. MODIFIED TAXATION OF IMPORTED ARCHERY 
PRODUCTS. 
(a) BOWS.—Paragraph (1) of section 4161(b) of the 
Internal Revenue Code of 1986 (relating to bows) is 
amended to read as follows: 
‘‘(1) BOWS.—
‘‘(A) IN GENERAL.—There is hereby im-
posed on the sale by the manufacturer, pro-
ducer, or importer of any bow which has a peak 
draw weight of 30 pounds or more, a tax equal 
to 11 percent of the price for which so sold. 
‘‘(B) ARCHERY
EQUIPMENT.—There is 
hereby imposed on the sale by the manufac-
turer, producer, or importer—
‘‘(i) of any part or accessory suitable 
for inclusion in or attachment to a bow de-
scribed in subparagraph (A), and 
‘‘(ii) of any quiver or broadhead suit-
able for use with an arrow described in 
paragraph (2), 
a tax equal to 11 percent of the price for which 
so sold.’’. 
(b) ARROWS.—Subsection (b) of section 4161 of the 
Internal Revenue Code of 1986 (relating to bows and ar-
rows, etc.) is amended by redesignating paragraph (3) as 
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paragraph (4) and inserting after paragraph (2) the fol-
lowing: 
‘‘(3) ARROWS.—
‘‘(A) IN GENERAL.—There is hereby im-
posed on the sale by the manufacturer, pro-
ducer, or importer of any arrow, a tax equal to 
12 percent of the price for which so sold. 
‘‘(B) EXCEPTION.—In the case of any 
arrow of which the shaft or any other compo-
nent has been previously taxed under paragraph 
(1) or (2)—
‘‘(i) section 6416(b)(3) shall not 
apply, and 
‘‘(ii) the tax imposed by subparagraph 
(A) shall be an amount equal to the excess 
(if any) of—
‘‘(I) the amount of tax imposed 
by this paragraph (determined with-
out regard to this subparagraph), over 
‘‘(II) the amount of tax paid with 
respect to the tax imposed under 
paragraph (1) or (2) on such shaft or 
component. 
‘‘(C) ARROW.—For purposes of this para-
graph, the term ‘arrow’ means any shaft de-
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scribed in paragraph (2) to which additional 
components are attached.’’. 
(c) 
CONFORMING
AMENDMENTS.—Section 
4161(b)(2) of the Internal Revenue Code is amended—
(1) by inserting ‘‘(other than broadheads)’’ 
after ‘‘point’’, and 
(2) by striking ‘‘ARROWS.—’’ in the heading 
and inserting ‘‘ARROW COMPONENTS.—’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to articles sold by the manufac-
turer, producer, or importer after February 15, 2004.
Æ
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