Internal Revenue Code:Sec. 9504. Aquatic Resources Trust Fund
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle I - Trust Fund Code
CHAPTER 98 - TRUST FUND CODE
Subchapter A - Establishment of Trust Funds
Statute
Sec. 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)(4), section 9503(c)(5), 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 Safe, Accountable, Flexible, and Efficient
Transportation Equity Act of 2005),
(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 Safe, Accountable, Flexible,
and Efficient Transportation Equity Act of 2005), 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 Safe, Accountable, Flexible, and
Efficient Transportation Equity Act of 2005).
Amounts transferred to such account under section 9503(c)(5) 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 before October 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 Sportfishing and
Recreational Boating Safety Amendments Act of 2005). 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, 2009, 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)(4).
Sources
(Added Pub. L. 98-369, div. A, title X, Sec. 1016(a), July 18,
1984, 98 Stat. 1019; amended Pub. L. 100-418, title I, Sec.
1214(p)(2), Aug. 23, 1988, 102 Stat. 1159; Pub. L. 100-448, Sec.
6(a)(2), (c)(3), Sept. 28, 1988, 102 Stat. 1839, 1841; Pub. L.
101-508, title XI, Sec. 11211(i)(2), (3), Nov. 5, 1990, 104 Stat.
1388-428; Pub. L. 102-240, title VIII, Sec. 8002(d)(2)(C), (i),
Dec. 18, 1991, 105 Stat. 2204, 2205; Pub. L. 105-130, Sec. 9(b),
Dec. 1, 1997, 111 Stat. 2561; Pub. L. 105-178, title IX, Sec.
9005(b)-(d), (f), June 9, 1998, 112 Stat. 505; Pub. L. 105-206,
title IX, Sec. 9015(b), July 22, 1998, 112 Stat. 867; Pub. L.
106-408, title I, Sec. 126, Nov. 1, 2000, 114 Stat. 1775.)
References in Text
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 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 August 9, 1950, referred to in subsec.
(b)(2)(A), is act Aug. 9, 1950, ch. 658, 64 Stat. 430, as amended,
known as the Dingell-Johnson Sport Fish Restoration Act, and also
as the Federal Aid in Fish Restoration Act and the Fish Restoration
and Management Projects Act, which is classified generally to
chapter 10B (Sec. 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 Wildlife and Sport Fish
Restoration Programs Improvement Act of 2000, referred to in
subsec. (b)(2)(A), is the date of enactment of Pub. L. 106-408,
title I, which was approved Nov. 1, 2000.
The date of the enactment of the TEA 21 Restoration Act, referred
to in subsecs. (b)(2)(B), (C), and (c), is the date of enactment of
title IX of Pub. L. 105-206, which was approved July 22, 1998.
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 generally to
chapter 59A (Sec. 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.
Miscellaneous
AMENDMENTS
2005 - Sportfishing and Recreational Boating Safety Amendments
Act of 2005 - amended paragraph (c) by striking `Safe, Accountable,
Flexible, and Efficient Transportation Equity Act of 2005' and
inserting `Sportfishing and Recreational Boating Safety Amendments
Act of 2005`
2005 - S.A.F.E. Transportation Act of 2005 - Amendment Related to
Section 9005 of the Transportation Equity Act for the 21st Century-
The last sentence of paragraph (2) of section 9504(b) is amended by
striking `subparagraph (B)', and inserting `subparagraph (C)'.
Effective Dates- TRANSPORTATION EQUITY ACT FOR THE 21ST CENTURY-
The amendment made by subsection (c) shall take effect as if
included in the provision of the Transportation Equity Act for the
21st Century to which it relates.
2005 - S.A.F.E. Transportation Act of 2005 amended Sec. 9504 by
creating the "Sport Fish Restoration and Boating Trust Fund", and
struck reference to previous aquatic resources accounts.
Sec. 9504(c) is amended to provide for funds remaining in the
Boat Safdety Account on October 1, 2005, to be available for
expenditures before October 1, 2010 to carry our the purposes of
the Dingell-Johnson Sport Fish Restoration Act.
Effective Date- The amendments made by this section shall take
effect on October 1, 2005.
2005 - S.A.F.E. Transportation Act of 2005 amended Paragraph (2)
of section 9504(b) by striking `Surface Transportation Extension
Act of 2004, Part V' each place it appears and inserting
`Safe, Accountable, Flexible, and Efficient Transportation Equity
Act of 2005', and amended Paragraph (2) of section 9504(d)by
striking `June 1, 2005' and inserting `October 1, 2009'.
Effective Date- The amendments made by this section shall
take effect on the date of the enactment of this Act.
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, Sec. 9005(f)(1), as
added by Pub. L. 105-206, Sec. 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, Sec. 9005(b)(1), substituted ''the date of the
enactment of the Transportation Equity Act for the 21st Century),''
for ''October 1, 1988), and''.
Subsec. (b)(2)(B). Pub. L. 105-178, Sec. 9005(f)(2), as added by
Pub. L. 105-206, Sec. 9015(b), substituted ''the TEA 21 Restoration
Act'' for ''such Act''.
Pub. L. 105-178, Sec. 9005(b)(3), added subpar. (B). Former
subpar. (B) redesignated (C).
Pub. L. 105-178, Sec. 9005(b)(2), substituted ''the date of the
enactment of the Transportation Equity Act for the 21st Century''
for ''November 29, 1990''.
Subsec. (b)(2)(C). Pub. L. 105-178, Sec. 9005(f)(3), as added by
Pub. L. 105-206, Sec. 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, Sec. 9005(b)(3), redesignated subpar. (B) as
(C).
Subsec. (c). Pub. L. 105-178, Sec. 9005(f)(4), as added by Pub.
L. 105-206, Sec. 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, Sec. 9005(c), substituted ''2003'' for ''1998''
and ''the date of enactment of the Transportation Equity Act for
the 21st Century'' for ''October 1, 1988''.
Subsecs. (d), (e). Pub. L. 105-178, Sec. 9005(d), added subsec.
(d) and redesignated former subsec. (d) as (e).
1997 - Subsec. (c). Pub. L. 105-130 substituted ''October 1,
1998'' for ''April 1, 1998''.
1991 - Subsec. (b)(2)(B). Pub. L. 102-240, Sec. 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, Sec. 8002(d)(2)(C), substituted
''1998'' for ''1994''.
1990 - Subsec. (a)(2). Pub. L. 101-508, Sec. 11211(i)(2),
inserted reference to section 9503(c)(5) in last sentence.
Subsec. (b)(2). Pub. L. 101-508, Sec. 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 August 9, 1950 (as in effect on October
1, 1988).''
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, Sec. 6(c)(3), substituted ''(as
in effect on October 1, 1988)'' for ''(as in effect on June 1,
1984)''.
Subsec. (c). Pub. L. 100-448, Sec. 6(a)(2), substituted
provisions authorizing expenditures before Apr. 1, 1994, to carry
out the purposes of section 13106 of title 46 as in effect on Oct.
1, 1988, for provisions which had authorized expenditures before
Apr. 1, 1989, to carry out the purposes of that section as in
effect on June 1, 1984.
EFFECTIVE DATE OF 1998 AMENDMENT
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 July 22, 1998, that are amended by title
IX of Pub. L. 105-206 to be treated as not enacted, see section
9016 of Pub. L. 105-206, set out as a note under section 101 of
Title 23, Highways.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-130 effective Oct. 1, 1997, see section
9(d) of Pub. L. 105-130, set out as a note under section 9503 of
this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 effective Dec. 1, 1990, see section
11211(i)(4) of Pub. L. 101-508, set out as a note under section
9503 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by Pub. L. 100-448 effective Oct. 1, 1988, see section
6(e) of Pub. L. 100-448, set out as a note under section 777 of
Title 16, Conservation.
Amendment by Pub. L. 100-418 effective Jan. 1, 1989, and
applicable with respect to articles entered on or after such date,
see section 1217(b)(1) of Pub. L. 100-418, set out as an Effective
Date note under section 3001 of Title 19, Customs Duties.
EFFECTIVE DATE
Section 1016(e) of Pub. L. 98-369 provided that:
''(1) In general. - The amendments made by this section (enacting
this section, amending section 9503 of this title, and repealing
section 13107 of Title 46, Shipping) shall take effect on October
1, 1984.
''(2) Boat safety account treated as continuation of national
recreational boating safety and facilities improvement fund. - The
Boat Safety Account in the Aquatic Resources Trust Fund established
by the amendments made by this section shall be treated for all
purposes of law as the continuation of the National Recreational
Boating Safety and Facilities Improvement Fund established by
section 13107 of title 46, United States Code. Any reference in any
law to the National Recreational Boating Safety and Facilities
Improvement Fund established by such section shall be deemed to
include (wherever appropriate) a reference to such Boat Safety
Account.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in title 16 sections 777b, 777c,
1535; title 46 section 13102.
