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S. 101 118th Congress Senate

Fishing Equipment Tax Relief Act of 2023

Official title: A bill to amend the Internal Revenue Code of 1986 to provide a reduced excise tax rate for portable, electronically-aerated bait containers.

Introduced: January 26, 2023 See on congress.gov
Taxation Hunting and fishingSales and excise taxes
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 26, 2023
Read twice and referred to the Committee on Finance.
Jan 26, 2023
Introduced in Senate
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 Latest action January 26, 2023

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Fishing Equipment Tax Relief Act of 2023

This bill reduces from 10% to 3% the excise tax rate that applies to the sale of portable, electronically-aerated bait containers by the manufacturer, producer, or importer.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 101: Fishing Equipment Tax Relief Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-S-101/
MLA
"S. 101: Fishing Equipment Tax Relief Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-101/.
Bluebook (legal)
S. 101, 118th Cong. (2026), https://openamerica.io/bill/118-S-101/.
Markdown link
[S. 101: Fishing Equipment Tax Relief Act of 2023](https://openamerica.io/bill/118-S-101/)
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