A bill to amend the Internal Revenue Code of 1986 to modify the rate of the excise tax on certain wooden arrows designed for use by children.

Amends the Internal Revenue Code to exempt from the excise tax on bows and arrows certain shafts consisting of all natural wood which after assembly measure 5/16 of an inch or less in diameter and which are not suitable for use with bows that would otherwise be subject to such tax (having a peak draw weight of 30 pounds or more).