Three percent rate for portable, electronically-aerated bait containers

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(a) In general Section 4161(a) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: (4) 3 percent rate for portable, electronically-aerated bait containers In the case of portable, electronically-aerated bait containers, paragraph (1) shall be applied by substituting 3 percent for 10 percent.. (b) Effective date The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after December 31, 2025.