That little bit of "pork" is an update to this section of the Tax Code:
Quote:
Sec. 48.4161(b)-1 Imposition and rates of tax; bows and arrows
(a) Imposition of tax. Section 4161(b) imposes a tax on the sale of the following articles by the manufacturer, producer, or importer thereof:
(1) Any bow that has a draw weight of 10 pounds or more;
(2) Any arrow that measures 18 inches overall or more in length;
(3) Any part or accessory (other than a fishing reel) suitable for inclusion in or attachment to a bow or arrow described in subparagraph (1) or (2) of this paragraph; and
(4) Any quiver suitable for use with arrows described in subparagraph (2) of this paragraph.
(b) Rate of tax. The tax is imposed on the sale of articles enumerated in section 4161(b) and paragraph (a) of this section at the rate of 11 percent of the price for which such articles are sold. For the definition of the term “price”, see section 4216 and the regulations thereunder.
(c) Liability for tax. (1) The tax imposed by section 4161(b) is payable by the manufacturer, producer, or importer making the sale. For determining who is the manufacturer, producer, or importer, see §48.0–2(a)(4).
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So what happened is that there is a company in Oregon that makes toy arrows that are not intended for actual use with bows or as sporting equipment. But it was being charged the tax (something like $0.36 per arrow). The bill carves out an exemption for any arrows meeting certain physical requirements and not intended for use with a bow covered by this section.
Yes, pork in that it is intended as a bone to a specific politician. Hard to argue against the merit, though, since it is like saying candy cigarettes should have to pay tobacco taxes.