26 U.S.C. § 9504: Sport Fish Restoration and Boating 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). the taxes imposed by section 4161(a) (relating to sport fishing equipment), and 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. 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), 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 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). 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 1 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. 1 See References in Text note below. any provision of law which is not contained or referenced in this title or in a revenue Act, and whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this subsection. 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. For provision transferring motorboat fuels taxes to Sport Fish Restoration and Boating Trust Fund, see section 9503(c)(3). 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 . 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 [former] 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.”