United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle I. Trust Fund Code |
Chapter 98. TRUST FUND CODE |
SubChapter A. Establishment of Trust Funds |
§ 9504. Sport Fish Restoration and Boating Trust Fund
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(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— (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 MAP–21), (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 MAP–21), 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 MAP–21). Amounts transferred to such account under section 9503(c)(4) may be used only for making expenditures described in subparagraph (C) of this paragraph. (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 beforeOctober 1, 2010 , to carry out the purposes of 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). 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, 2014 , 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).
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 subsecs. (b)(2)(A) and (c), 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. Section 15 of the Act is classified to section 777n of Title 16. 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 MAP–21, referred to in subsec. (b)(2)(A) to (C), is the date of enactment of Pub. L. 112–141, which was approved
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,
The date of the enactment of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, referred to in subsec. (c), is the date of enactment of Pub. L. 109–59, which was approved
Amendments
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 “
Pub. L. 112–140, §§ 1(c), 401(b)(2), temporarily substituted “
Pub. L. 112–102, § 401(b)(2), substituted “
2011—Subsec. (b)(2)(A) to (C). Pub. L. 112–30, § 141(b)(1), substituted “Surface Transportation Extension Act of 2011, Part II” for “Surface Transportation Extension Act of 2011”.
Pub. L. 112–5, § 401(b)(1), substituted “Surface Transportation Extension Act of 2011” for “Surface Transportation Extension Act of 2010, Part II”.
Subsec. (d)(2). Pub. L. 112–30, § 141(b)(2), substituted “
Pub. L. 112–5, § 401(b)(1), substituted “
2010—Subsec. (a). Pub. L. 111–147, § 444(b)(5), substituted “section 9503(c)(3), section 9503(c)(4)” for “section 9503(c)(4), section 9503(c)(5)”.
Subsec. (b)(2). Pub. L. 111–147, § 444(b)(6), substituted “section 9503(c)(4)” for “section 9503(c)(5)” in concluding provisions.
Subsec. (b)(2)(A) to (C). Pub. L. 111–322, § 2401(b)(1), substituted “Surface Transportation Extension Act of 2010, Part II” for “Surface Transportation Extension Act of 2010”.
Pub. L. 111–147, § 445(b)(1), substituted “(as in effect on the date of the enactment of the Surface Transportation Extension Act of 2010)” for “(as in effect on the date of the enactment of the last amendment to the first Continuing Appropriations Resolution for Fiscal Year 2010)”.
Subsec. (d)(2). Pub. L. 111–322, § 2401(b)(2), substituted “
Pub. L. 111–147, § 445(b)(2), substituted “
Subsec. (e). Pub. L. 111–147, § 444(b)(7), which directed amendment of subsec. (e) “by striking ‘section 9503(c)(4)’ and inserting section ‘9503(c)(3)’ ”, was executed by striking “section 9503(c)(4)” and inserting “section 9503(c)(3)” to reflect the probable intent of Congress.
2009—Subsec. (b)(2)(A) to (C). Pub. L. 111–88 inserted “the last amendment to” after “on the date of the enactment of”.
Pub. L. 111–68 substituted “(as in effect on the date of the enactment of the first Continuing Appropriations Resolution for Fiscal Year 2010)” for “(as in effect on the date of the enactment of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users)”.
2008—Subsec. (c). Pub. L. 110–181 repealed Pub. L. 109–304, § 16(c)(2). See 2006 Amendment note below.
2006—Subsec. (c). Pub. L. 109–304, § 16(c)(2), which directed substitution of “section 13107” for “section 13106” and could not be executed, was repealed by Pub. L. 110–181. See Construction of 2006 Amendment note below.
2005—Pub. L. 109–59, § 11115(b)(2)(D), substituted “Sport Fish Restoration and Boating” for “Aquatic Resources” in section catchline.
Subsec. (a). Pub. L. 109–59, § 11115(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, subsec. (a) established in the Treasury of the United States the Aquatic Resources Trust Fund consisting of the Sport Fish Restoration and Boat Safety accounts.
Subsec. (b). Pub. L. 109–59, § 11115(b)(2)(A)(i), substituted “and Boating Trust Fund” for “Account” in heading.
Subsec. (b)(1). Pub. L. 109–59, § 11115(b)(2)(A)(ii), (iii), substituted “Trust Fund” for “Account” in heading and “and Boating Trust Fund” for “Account” in introductory provisions.
Subsec. (b)(2). Pub. L. 109–59, § 11151(c), substituted “subparagraph (C)” for “subparagraph (B)” in concluding provisions.
Pub. L. 109–59, § 11115(b)(2)(A)(iii), substituted “Trust Fund” for “Account” in heading.
Pub. L. 109–59, § 11115(b)(2)(A)(ii), substituted “and Boating Trust Fund” for “Account” in introductory provisions.
Pub. L. 109–42, § 7(b)(1), (d)(2), (e), temporarily inserted at end “Subparagraphs (A), (B), and (C) shall each be applied by substituting ‘Surface Transportation Extension Act of 2005, Part VI’ for ‘Surface Transportation Extension Act of 2005, Part V’.” See Effective Date of 2005 Amendments note below.
Subsec. (b)(2)(A). Pub. L. 109–59, § 11151(e)(1), substituted “the Dingell-Johnson Sport Fish Restoration Act” for “the Act entitled ‘An Act to provide that the United States shall aid the States in fish restoration and management projects, and for other purposes’, approved
Pub. L. 109–59, § 11101(d)(2)(A), substituted “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users” for “Surface Transportation Extension Act of 2005, Part V”.
Pub. L. 109–40, § 9(b)(1), substituted “Part V” for “Part IV”.
Pub. L. 109–37, § 9(b)(1), substituted “Part IV” for “Part III”.
Pub. L. 109–35, § 9(b)(1), substituted “Part III” for “Part II”.
Pub. L. 109–20, § 9(b)(1), inserted “, Part II” after “Surface Transportation Extension Act of 2005”.
Pub. L. 109–14, § 9(b)(1), substituted “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V”.
Subsec. (b)(2)(B), (C). Pub. L. 109–59, § 11101(d)(2)(A), substituted “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users” for “Surface Transportation Extension Act of 2005, Part V”.
Pub. L. 109–40, § 9(b)(1), substituted “Part V” for “Part IV”.
Pub. L. 109–37, § 9(b)(1), substituted “Part IV” for “Part III”.
Pub. L. 109–35, § 9(b)(1), substituted “Part III” for “Part II”.
Pub. L. 109–20, § 9(b)(1), inserted “, Part II” after “Surface Transportation Extension Act of 2005”.
Pub. L. 109–14, § 9(b)(1), substituted “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V”.
Subsec. (c). Pub. L. 109–74 substituted “
Pub. L. 109–59, § 11115(c), reenacted heading without change and amended text of subsec. (c) generally. Prior to amendment, text read as follows: “Amounts in the Boat Safety Account shall be available, as provided by appropriation Acts, for making expenditures before
Pub. L. 109–42, § 7(b)(2), substituted “
Pub. L. 109–40, § 9(b)(2), substituted “
Pub. L. 109–37, § 9(b)(2), substituted “
Pub. L. 109–35, § 9(b)(2), substituted “
Pub. L. 109–20, § 9(b)(2), substituted “
Pub. L. 109–14, § 9(b)(2), substituted “
Subsec. (d). Pub. L. 109–59, § 11115(b)(2)(B)(i), struck out “Aquatic Resources” before “Trust Fund” in heading.
Subsec. (d)(1). Pub. L. 109–59, § 11115(b)(2)(B)(ii), (iii), substituted “the Sport Fish Restoration and Boating Trust Fund” for “any Account in the Aquatic Resources Trust Fund” and “such Trust Fund” for “any such Account” in introductory provisions.
Subsec. (d)(2). Pub. L. 109–59, § 11101(d)(2)(B), substituted “
Pub. L. 109–42, § 7(b)(3), (d)(3), (e), temporarily inserted at end “The preceding sentence shall be applied by substituting ‘
Pub. L. 109–40, § 9(b)(3), substituted “
Pub. L. 109–37, § 9(b)(3), substituted “
Pub. L. 109–35, § 9(b)(3), substituted “
Pub. L. 109–20, § 9(b)(3), substituted “
Pub. L. 109–14, § 9(b)(3), substituted “
Subsec. (e). Pub. L. 109–59, § 11115(b)(2)(C), substituted “Sport Fish Restoration and Boating Trust Fund” for “Boat Safety Account and Sport Fish Restoration Account”.
2004—Subsec. (b)(2)(A) to (C). Pub. L. 108–310, § 13(b)(1), substituted “Part V” for “Part IV”.
Pub. L. 108–280, § 10(b)(1), substituted “Part IV” for “Part III”.
Pub. L. 108–263, § 10(b)(1), substituted “Part III” for “Part II”.
Pub. L. 108–224, § 10(b)(1), inserted “, Part II” after “Surface Transportation Extension Act of 2004”.
Pub. L. 108–202, § 12(b)(1), substituted “Surface Transportation Extension Act of 2004” for “Surface Transportation Extension Act of 2003”.
Subsec. (c). Pub. L. 108–310, § 13(b)(2), substituted “
Pub. L. 108–280, § 10(b)(2), substituted “
Pub. L. 108–263, § 10(b)(2), substituted “
Pub. L. 108–224, § 10(b)(2), substituted “
Pub. L. 108–202, § 12(b)(2), substituted “
Subsec. (d)(2). Pub. L. 108–310, § 13(b)(3), substituted “
Pub. L. 108–280, § 10(b)(3), substituted “
Pub. L. 108–263, § 10(b)(3), substituted “
Pub. L. 108–224, § 10(b)(3), substituted “
Pub. L. 108–202, § 12(b)(3), substituted “
2003—Subsec. (b)(2)(A). Pub. L. 108–88, § 12(b)(1)(A), substituted “Surface Transportation Extension Act of 2003” for “Wildlife and Sport Fish Restoration Programs Improvement Act of 2000”.
Subsec. (b)(2)(B), (C). Pub. L. 108–88, § 12(b)(1)(B), substituted “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act”.
Subsec. (c). Pub. L. 108–88, § 12(b)(2), substituted “
Subsec. (d)(2). Pub. L. 108–88, § 12(b)(3), substituted “
2000—Subsec. (b)(2)(A). Pub. L. 106–408 substituted “(as in effect on the date of the enactment of the Wildlife and Sport Fish Restoration Programs Improvement Act of 2000)” for “(as in effect on the date of the enactment of the TEA 21 Restoration Act)”.
1998—Subsec. (b)(2)(A). Pub. L. 105–178, § 9005(f)(1), as added by Pub. L. 105–206, § 9015(b), substituted “the date of the enactment of the TEA 21 Restoration Act” for “the date of the enactment of the Transportation Equity Act for the 21st Century”.
Pub. L. 105–178, § 9005(b)(1), substituted “the date of the enactment of the Transportation Equity Act for the 21st Century),” for “
Subsec. (b)(2)(B). Pub. L. 105–178, § 9005(f)(2), as added by Pub. L. 105–206, § 9015(b), substituted “the TEA 21 Restoration Act” for “such Act”.
Pub. L. 105–178, § 9005(b)(3), added subpar. (B). Former subpar. (B) redesignated (C).
Pub. L. 105–178, § 9005(b)(2), substituted “the date of the enactment of the Transportation Equity Act for the 21st Century” for “
Subsec. (b)(2)(C). Pub. L. 105–178, § 9005(f)(3), as added by Pub. L. 105–206, § 9015(b), substituted “the date of the enactment of the TEA 21 Restoration Act” for “the date of the enactment of the Transportation Equity Act for the 21st Century”.
Pub. L. 105–178, § 9005(b)(3), redesignated subpar. (B) as (C).
Subsec. (c). Pub. L. 105–178, § 9005(f)(4), as added by Pub. L. 105–206, § 9015(b), substituted “the date of the enactment of the TEA 21 Restoration Act” for “the date of enactment of the Transportation Equity Act for the 21st Century”.
Pub. L. 105–178, § 9005(c), substituted “2003” for “1998” and “the date of enactment of the Transportation Equity Act for the 21st Century” for “
Subsecs. (d), (e). Pub. L. 105–178, § 9005(d), added subsec. (d) and redesignated former subsec. (d) as (e).
1997—Subsec. (c). Pub. L. 105–130 substituted “
1991—Subsec. (b)(2)(B). Pub. L. 102–240, § 8002(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “to carry out the purposes of any law which is substantially identical to S. 3252 of the 101st Congress, as introduced.”
Subsec. (c). Pub. L. 102–240, § 8002(d)(2)(C), substituted “1998” for “1994”.
1990—Subsec. (a)(2). Pub. L. 101–508, § 11211(i)(2), inserted reference to section 9503(c)(5) in last sentence.
Subsec. (b)(2). Pub. L. 101–508, § 11211(i)(3), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Amounts in the Sport Fish Restoration Account shall be available, as provided by appropriation Acts, to carry out the purposes of the Act entitled ‘An Act to provide that the United States shall aid the States in fish restoration and management projects, and for other purposes’, approved
1988—Subsec. (b)(1)(B). Pub. L. 100–418 substituted “heading 9507 of the Harmonized Tariff Schedule of the United States” for “subpart B of part 5 of schedule 7 of the Tariff Schedules of the United States” and “chapter 89 of the Harmonized Tariff Schedule of the United States” for “subpart D of part 6 of schedule 6 of such Schedules”.
Subsec. (b)(2). Pub. L. 100–448, § 6(c)(3), substituted “(as in effect on
Subsec. (c). Pub. L. 100–448, § 6(a)(2), substituted provisions authorizing expenditures before
Effective Date Of Amendment
Amendment by Pub. L. 112–141 effective
Amendment by Pub. L. 112–140 to cease to be effective on
Amendment by Pub. L. 112–140 effective
Amendment by Pub. L. 112–102 effective
Amendment by Pub. L. 112–30 effective
Amendment by Pub. L. 112–5 effective
Amendment by Pub. L. 111–322 effective
Amendment by section 444(b)(5)–(7) of Pub. L. 111–147 applicable to transfers relating to amounts paid and credits allowed after
Amendment by section 445(b) of Pub. L. 111–147 effective
Pub. L. 109–74, title III, § 301(b),
Amendment by section 11115(b)(1)–(2)(D), (c) of Pub. L. 109–59 effective
Pub. L. 109–59, title XI, § 11151(f)(2),
Amendment by section 7(b) of Pub. L. 109–42 effective
Title IX of Pub. L. 105–206 effective simultaneously with enactment of Pub. L. 105–178 and to be treated as included in Pub. L. 105–178 at time of enactment, and provisions of Pub. L. 105–178, as in effect on day before
Amendment by Pub. L. 105–130 effective
Amendment by Pub. L. 101–508 effective
Amendment by Pub. L. 100–448 effective
Amendment by Pub. L. 100–418 effective
Effective Date
Pub. L. 98–369, div. A, title X, § 1016(e),
Miscellaneous
Pub. L. 110–181, div. C, title XXXV, § 3529(c)(2),