# Pub. L. 108-493: changes to the Internal Revenue Code

2004-12-23, 118 Stat. 3984. Source: <https://www.govinfo.gov/link/plaw/108/public/493>.

## Legislative history

- Bill: [H.R. 5394](https://www.congress.gov/bill/108th-congress/house-bill/5394)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 4161: Imposition of tax

- § 4161(b)(1)(B)(ii): Pub. L. 108–493, § 1(c), substituted “quiver, broadhead, or point” for “quiver or broadhead”.
- § 4161(b)(2): Pub. L. 108–493, § 1(b), amended heading and text of par. (2) generally, substituting provisions relating to arrows for provisions relating to arrow components.
- § 4161(b)(3), § 4161(b): Pub. L. 108–493, § 1(a), repealed Pub. L. 108–357, § 332(b). See note below.