118 STAT. 1478 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(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 paragraph, the term ‘arrow’ means any shaft described in paragraph (2) to which additional components are attached.’’. (c) CONFORMING AMENDMENTS.—Section 4161(b)(2) 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 manufacturer, producer, or importer after the date which is 30 days after the date of the enactment of this Act. SEC. 333. REDUCTION OF EXCISE TAX ON FISHING TACKLE BOXES. (a) IN GENERAL.—Subsection (a) of section 4161 (relating to sport fishing equipment) is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the fol lowing new paragraph: ‘‘(3) 3 PERCENT RATE OF TAX FOR TACKLE BOXES.—In the case of fishing tackle boxes, paragraph (1) shall be applied by substituting ‘3 percent’ for ‘10 percent’.’’. (b) EFFECTIVE DATE.—The amendments made this section shall apply to articles sold by the manufacturer, producer, or importer after December 31, 2004. SEC. 334. SONAR DEVICES SUITABLE FOR FINDING FISH. (a) NOT TREATED AS SPORT FISHING EQUIPMENT.—Subsection (a) of section 4162 (relating to sport fishing equipment defined) is amended by inserting ‘‘and’’ at the end of paragraph (8), by striking ‘‘, and’’ at the end of paragraph (9) and inserting a period, and by striking paragraph (10). (b) CONFORMING AMENDMENT.—Section 4162 is amended by striking subsection (b) and by redesignating subsection (c) as sub section (b). (c) EFFECTIVE DATE.—The amendments made this section shall apply to articles sold by the manufacturer, producer, or importer after December 31, 2004. SEC. 335. CHARITABLE CONTRIBUTION DEDUCTION FOR CERTAIN EXPENSES INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING. (a) IN GENERAL.—Section 170 (relating to charitable, etc., con tributions and gifts), as amended by this Act, is amended by redesig nating subsection (n) as subsection (o) and by inserting after sub section (m) the following new subsection: ‘‘(n) EXPENSES PAID BY CERTAIN WHALING CAPTAINS IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING.— ‘‘(1) IN GENERAL.—In the case of an individual who is recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities and who engages in such activities during the taxable year, the amount described in paragraph (2) (to the extent such amount does not exceed 26 USC 4162 note. 26 USC 4161 note. Applicability. 26 USC 4161 note.
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