EXEMPTION OF FISHING TRIPS FROM TAX ON TRANSPORTATION.

SEC. 493. EXEMPTION OF FISHING TRIPS FROM TAX ON TRANSPORTATION. (a) Exemption.—Section 3469 (b) (relating to exemption of certain trips from the tax of transportation of persons) is hereby amended by striking out “or to amounts” and inserting in lieu thereof “to amounts”, and by inserting after the words “one month or less” the following “, or to amounts paid for transportation by boat for the purpose of fishing from such boat”. (b) Effective Date.—The amendment made by subsection (a) shall apply to amounts paid on or after the first day of the first month which begins more than 10 days after the date of the enactment of this Act for transportation on or after such first day.