PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 1021
(e) EFFECTIVE DATE.— 26 USC 9504 (1) IN GENERAL.—The amendments made by this section shall 'lote. take effect on October 1, 1984. (2) BOAT SAFETY ACCOUNT TREATED AS CONTINUATION OF NATIONAL RECREATIONAL BOATING SAFETY AND FACILITIES IMPROVE-
MENT FUND.—The Boat Safety Account in the Aquatic Resources Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the National Recreational Boating Safety and Facilities Improvement Fund established by section 13107 of title 46, United States Code. Any reference in any law to the Ante, p. 1020. National Recreational Boating Safety and Facilities Improvement Fund established by such section shall be deemed to include (wherever appropriate) a reference to such Boat Safety ,< Account. SEC. 1017. TAX ON CERTAIN ARROWS. (a) GENERAL RULE.—Paragraph (1) of section 4161(b) (relating to 26 USC 4161. bows and arrows) is amended to read as follows: "(1) Bows AND ARROWS.—There is hereby imposed on the sale by the manufacturer, producer, or importer— "(A) of any bow which has a draw weight of 10 pounds or more, and "(B) of any arrow which— "(i) measures 18 inches overall or more in length, or w . "(ii) measures less than 18 inches overall in length but is suitable for use with a bow described in subparai' graph (A). a tax equal to 11 percent of the price for which so sold." (b) COORDINATION WITH TAX ON SPORT FISHING EQUIPMENT.—
(1) Subsection (b) of section 4161 is amended by adding at the end thereof the following new paragraph: "(3) COORDINATION WITH SUBSECTION (a).—No tax shall be imposed under this subsection with respect to any article taxable under subsection (a)." (2) Paragraph (2) of section 4161(b) is amended by striking out "(other than a fishing reel)". (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 4161 apply with respect to articles sold by the manufacturer, producer, or note, importer after September 30, 1984. •
PART II—OTHER EXCISE TAXES SEC. 1018. EXEMPTION FROM AVIATION EXCISE TAX FOR CERTAIN HELICOPTER OPERATIONS. (a) EXEMPTION FROM FUEL TAX.—Paragraph (1) of section 4041(1) 26 USC 4041. (relating to exemption for certain helicopter uses) is amended to read as follows: "(1) transporting individuals, equipment, or supplies in— "(A) the exploration for, or the development or removal of, hard minerals, or "(B) the exploration for oil or gas, or". (b) EXEMPTION FROM TAX ON TRANSPORTATION BY AIR.—Para-
graph (1) of section 4261(e) (relating to exemption for certain helicopter uses) is amended to read as follows: "(1) transporting individuals, equipment, or supplies in—
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