§ 9504. Sport Fish Restoration and Boating Trust Fund

§ 9504. Sport Fish Restoration and Boating Trust Fund

(a) Creation of Trust Fund There is hereby established in the Treasury of the United States a trust fund to be known as the “Sport Fish Restoration and Boating Trust Fund”. Such Trust Fund shall consist of such amounts as may be appropriated, credited, or paid to it as provided in this section, section 9503(c)(3), section 9503(c)(4), or section 9602(b).

(b) Sport Fish Restoration and Boating Trust Fund

(1) Transfer of certain taxes to Trust Fund There is hereby appropriated to the Sport Fish Restoration and Boating Trust Fund amounts equivalent to the following amounts received in the Treasury on or after October 1, 1984—

(A) the taxes imposed by section 4161(a) (relating to sport fishing equipment), and

(B) the import duties imposed on fishing tackle under heading 9507 of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) and on yachts and pleasure craft under chapter 89 of the Harmonized Tariff Schedule of the United States.

(2) Expenditures from Trust Fund Amounts in the Sport Fish Restoration and Boating Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—

Amounts transferred to such account under section 9503(c)(4) may be used only for making expenditures described in subparagraph (C) of this paragraph.

(A) to carry out the purposes of the Dingell-Johnson Sport Fish Restoration Act (as in effect on the date of the enactment of the Infrastructure Investment and Jobs Act),

(B) to carry out the purposes of section 7404(d) of the Transportation Equity Act for the 21st Century (as in effect on the date of the enactment of the Infrastructure Investment and Jobs Act), and

(C) to carry out the purposes of the Coastal Wetlands Planning, Protection and Restoration Act (as in effect on the date of the enactment of the Infrastructure Investment and Jobs Act).

(c) Expenditures from Boat Safety Account Amounts remaining in the Boat Safety Account on October 1, 2005, and amounts thereafter credited to the Account under section 9602(b), shall be available, without further appropriation, for making expenditures before October 1, 2010, to carry out the purposes of section 15 11 See References in Text note below. of the Dingell-Johnson Sport Fish Restoration Act (as in effect on the date of the enactment of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users). For purposes of section 9602, the Boat Safety Account shall be treated as a Trust Fund established by this subchapter.

(d) Limitation on transfers to Trust Fund

(1) In general Except as provided in paragraph (2), no amount may be appropriated or paid to the Sport Fish Restoration and Boating Trust Fund on and after the date of any expenditure from such Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and

(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this subsection.

(2) Exception for prior obligations Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before October 1, 2026, in accordance with the provisions of this section.

(e) Cross reference For provision transferring motorboat fuels taxes to Sport Fish Restoration and Boating Trust Fund, see section 9503(c)(3).

(Added Pub. L. 98–369, div. A, title X, § 1016(a), July 18, 1984, 98 Stat. 1019; amended Pub. L. 100–418, title I, § 1214(p)(2), Aug. 23, 1988, 102 Stat. 1159; Pub. L. 100–448, § 6(a)(2), (c)(3), Sept. 28, 1988, 102 Stat. 1839, 1841; Pub. L. 101–508, title XI, § 11211(i)(2), (3), Nov. 5, 1990, 104 Stat. 1388–428; Pub. L. 102–240, title VIII, § 8002(d)(2)(C), (i), Dec. 18, 1991, 105 Stat. 2204, 2205; Pub. L. 105–130, § 9(b), Dec. 1, 1997, 111 Stat. 2561; Pub. L. 105–178, title IX, § 9005(b)–(d), (f), June 9, 1998, 112 Stat. 505; Pub. L. 105–206, title IX, § 9015(b), July 22, 1998, 112 Stat. 867; Pub. L. 106–408, title I, § 126, Nov. 1, 2000, 114 Stat. 1775; Pub. L. 108–88, § 12(b), Sept. 30, 2003, 117 Stat. 1129; Pub. L. 108–202, § 12(b), Feb. 29, 2004, 118 Stat. 491; Pub. L. 108–224, § 10(b), Apr. 30, 2004, 118 Stat. 639; Pub. L. 108–263, § 10(b), June 30, 2004, 118 Stat. 710; Pub. L. 108–280, § 10(b), July 30, 2004, 118 Stat. 888; Pub. L. 108–310, § 13(b), Sept. 30, 2004, 118 Stat. 1163; Pub. L. 109–14, § 9(b), May 31, 2005, 119 Stat. 335; Pub. L. 109–20, § 9(b), July 1, 2005, 119 Stat. 357; Pub. L. 109–35, § 9(b), July 20, 2005, 119 Stat. 391; Pub. L. 109–37, § 9(b), July 22, 2005, 119 Stat. 406; Pub. L. 109–40, § 9(b), July 28, 2005, 119 Stat. 422; Pub. L. 109–42, § 7(b), (d)(2), (3), July 30, 2005, 119 Stat. 437, 438; Pub. L. 109–59, title XI, §§ 11101(d)(2), 11115(b)(1)–(2)(D), (c), 11151(c), (e)(1), Aug. 10, 2005, 119 Stat. 1945, 1949, 1950, 1968, 1969; Pub. L. 109–74, title III, § 301(a), Sept. 29, 2005, 119 Stat. 2032; Pub. L. 109–304, § 16(c)(2), Oct. 6, 2006, 120 Stat. 1706; Pub. L. 110–181, div. C, title XXXV, § 3529(c)(1), Jan. 28, 2008, 122 Stat. 603; Pub. L. 111–68, div. B, § 161(a), Oct. 1, 2009, 123 Stat. 2052; Pub. L. 111–88, div. B, § 103, Oct. 30, 2009, 123 Stat. 2972; Pub. L. 111–147, title IV, §§ 444(b)(5)–(7), 445(b), Mar. 18, 2010, 124 Stat. 94, 95; Pub. L. 111–322, title II, § 2401(b), Dec. 22, 2010, 124 Stat. 3531; Pub. L. 112–5, title IV, § 401(b), Mar. 4, 2011, 125 Stat. 22; Pub. L. 112–30, title I, § 141(b), Sept. 16, 2011, 125 Stat. 355; Pub. L. 112–102, title IV, § 401(b), Mar. 30, 2012, 126 Stat. 281; Pub. L. 112–140, title IV, § 401(b), June 29, 2012, 126 Stat. 402; Pub. L. 112–141, div. D, title I, § 40101(b), July 6, 2012, 126 Stat. 844; Pub. L. 113–159, title II, § 2001(b), Aug. 8, 2014, 128 Stat. 1848; Pub. L. 114–21, title II, § 2001(b), May 29, 2015, 129 Stat. 226; Pub. L. 114–41, title II, § 2001(b), July 31, 2015, 129 Stat. 454; Pub. L. 114–73, title II, § 2001(b), Oct. 29, 2015, 129 Stat. 582; Pub. L. 114–87, title II, § 2001(b), Nov. 20, 2015, 129 Stat. 685; Pub. L. 114–94, div. C, title XXXI, § 31101(b), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 116–159, div. B, title II, § 1202, Oct. 1, 2020, 134 Stat. 727; Pub. L. 117–44, title II, § 201(b), Oct. 2, 2021, 135 Stat. 386; Pub. L. 117–52, § 4(b), Oct. 31, 2021, 135 Stat. 409; Pub. L. 117–58, div. H, title I, § 80101(b), Nov. 15, 2021, 135 Stat. 1327.)

Editorial Notes

References in Text

The Harmonized Tariff Schedule of the United States, referred to in subsec. (b)(1)(B), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of Title 19, Customs Duties.

The Dingell-Johnson Sport Fish Restoration Act, referred to in subsec. (b)(2)(A), is act Aug. 9, 1950, ch. 658, 64 Stat. 430, also known as the Federal Aid in Fish Restoration Act and the Fish Restoration and Management Projects Act, which is classified generally to chapter 10B (§ 777 et seq.) of Title 16, Conservation. For complete classification of this Act to the Code, see Short Title note set out under section 777 of Title 16 and Tables.

The date of the enactment of the Infrastructure Investment and Jobs Act, referred to in subsec. (b)(2)(A) to (C), is the date of enactment of Pub. L. 117–58, which was approved Nov. 15, 2021.

Section 7404(d) of the Transportation Equity Act for the 21st Century, referred to in subsec. (b)(2)(B), is classified to section 777g–1(d) of Title 16, Conservation.

The Coastal Wetlands Planning, Protection and Restoration Act, referred to in subsec. (b)(2)(C), is title III of Pub. L. 101–646, Nov. 29, 1990, 104 Stat. 4778, which is classified principally to chapter 59A (§ 3951 et seq.) of Title 16, Conservation. For complete classification of this Act to the Code, see Short Title note set out under section 3951 of Title 16 and Tables.

Section 15 of the Dingell-Johnson Sport Fish Restoration Act (as in effect on the date of the enactment of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users), referred to in subsec. (c), means section 15 of act Aug. 9, 1950, as in effect on the date of enactment of Pub. L. 109–59, which was approved Aug. 10, 2005. Section 15 of act Aug. 9, 1950, was classified to section 777n of Title 16, Conservation, prior to repeal by Pub. L. 114–94, div. A, title X, § 10001(g)(1), Dec. 4, 2015, 129 Stat. 1621.

Amendments

2021—Subsec. (b)(2)(A) to (C). Pub. L. 117–58, § 80101(b)(1), substituted “Infrastructure Investment and Jobs Act” for “Continuing Appropriations Act, 2021 and Other Extensions Act”.

Pub. L. 117–52, § 4(b), (d), temporarily substituted “Further Surface Transportation Extension Act of 2021” for “Surface Transportation Extension Act of 2021”. See Termination Date of 2021 Amendment note below.

Pub. L. 117–44, § 201(b)(1), (d), temporarily substituted “Surface Transportation Extension Act of 2021” for “Continuing Appropriations Act, 2021 and Other Extensions Act”. See Termination Date of 2021 Amendment note below.

Subsec. (d)(2). Pub. L. 117–58, § 80101(b)(2), substituted “October 1, 2026” for “October 1, 2021”.

Pub. L. 117–52, § 4(b), (d), temporarily substituted “December 4, 2021” for “November 1, 2021”. See Termination Date of 2021 Amendment note below.

Pub. L. 117–44, § 201(b)(2), (d), temporarily substituted “November 1, 2021” for “October 1, 2021”. See Termination Date of 2021 Amendment note below.

2020—Subsec. (b)(2)(A) to (C). Pub. L. 116–159, § 1202(1), substituted “Continuing Appropriations Act, 2021 and Other Extensions Act” for “FAST Act”.

Subsec. (d)(2). Pub. L. 116–159, § 1202(2), substituted “October 1, 2021” for “October 1, 2020”.

2015—Subsec. (b)(2)(A) to (C). Pub. L. 114–94, § 31101(b)(1), substituted “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”.

Pub. L. 114–87, § 2001(b)(1), substituted “Surface Transportation Extension Act of 2015, Part II” for “Surface Transportation Extension Act of 2015”.

Pub. L. 114–73, § 2001(b)(1), substituted “Surface Transportation Extension Act of 2015” for “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”.

Pub. L. 114–41, § 2001(b)(1), substituted “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”.

Pub. L. 114–21, § 2001(b)(1), substituted “Highway and Transportation Funding Act of 2015” for “Highway and Transportation Funding Act of 2014”.

Subsec. (d)(2). Pub. L. 114–94, § 31101(b)(2), substituted “October 1, 2020” for “December 5, 2015”.

Pub. L. 114–87, § 2001(b)(2), substituted “December 5, 2015” for “November 21, 2015”.

Pub. L. 114–73, § 2001(b)(2), substituted “November 21, 2015” for “October 30, 2015”.

Pub. L. 114–41, § 2001(b)(2), substituted “October 30, 2015” for “August 1, 2015”.

Pub. L. 114–21, § 2001(b)(2), substituted “August 1, 2015” for “June 1, 2015”.

2014—Subsec. (b)(2)(A) to (C). Pub. L. 113–159, § 2001(b)(1), substituted “Highway and Transportation Funding Act of 2014” for “MAP–21”.

Subsec. (d)(2). Pub. L. 113–159, § 2001(b)(2), substituted “June 1, 2015” for “October 1, 2014”.

2012—Subsec. (b)(2)(A) to (C). Pub. L. 112–141, § 40101(b)(1), substituted “MAP–21” for “Surface Transportation Extension Act of 2012”.

Pub. L. 112–140, §§ 1(c), 401(b)(1), temporarily substituted “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 401(b)(1), substituted “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.

Subsec. (d)(2). Pub. L. 112–141, § 40101(b)(2), substituted “October 1, 2014” for “July 1, 2012”.