This bill proposes to amend the Internal Revenue Code of 1986 to provide a reduced excise tax rate for specific fishing equipment. It targets portable, electronically-aerated bait containers , which are currently subject to a 10 percent excise tax under existing law. The legislation would lower the excise tax rate for these containers to 3 percent , aiming to offer tax relief. This change would apply to all such articles sold by manufacturers, producers, or importers after December 31, 2025 , thereby adjusting the tax burden for these products.