The Act reads:
No action may be brought under this title alleging infringement of copyright based on the manufacture, importation, or distribution of a digital audio recording device, a digital audio recording medium, an analog recording device, or an analog recording medium, or based on the noncommercial use by a consumer of such a device or medium for making digital musical recordings or analog musical recordings.
The Act defines a "digital musical recording" as:
(5)(A) A “digital musical recording” is a material object —
(i) in which are fixed, in a digital recording format, only sounds, and material, statements, or instructions incidental to those fixed sounds, if any, and
(ii) from which the sounds and material can be perceived, reproduced, or otherwise communicated, either directly or with the aid of a machine or device.
http://www.copyright.gov/title...
That Exemption was specifically to allow for home taping from CD to DAT and Minidisks, so it seems appropriate here.