Amends the Internal Revenue Code to exempt from the excise tax on bows and arrows certain shafts measuring 5/16 of an inch or less in diameter that are all fiberglass and hollow, or all natural wood, with no laminations or artificial means of enhancing the spine of such shaft, and of a type used in the manufacture of any arrow which after its assembly is not suitable for use with a bow that would otherwise be subject to such tax (e.g., having a peak draw weight of 30 pounds or more).
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