§9504. Aquatic Resources Trust Fund

(a) Creation of Trust Fund

(1) In general

There is hereby established in the Treasury of the United States a trust fund to be known as the "Aquatic Resources Trust Fund".

(2) Accounts in Trust Fund

The Aquatic Resources Trust Fund shall consist of-

(A) a Sport Fish Restoration Account, and

(B) a Boat Safety Account.

Each such Account 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 Account

(1) Transfer of certain taxes to Account

There is hereby appropriated to the Sport Fish Restoration Account 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 Account

Amounts in the Sport Fish Restoration Account shall be available, as provided by appropriation Acts, for making expenditures-

(A) 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), and

(B) to carry out the purposes of the Coastal Wetlands Planning, Protection and Restoration Act (as in effect on November 29, 1990).

Amounts transferred to such account under section 9503(c)(5) may be used only for making expenditures described in subparagraph (B) of this paragraph.

(c) Expenditures from Boat Safety Account

Amounts in the Boat Safety Account shall be available, as provided by appropriation Acts, for making expenditures before April 1, 1998, to carry out the purposes of section 13106 of title 46, United States Code (as in effect on October 1, 1988).

(d) Cross reference

For provision transferring motorboat fuels taxes to Boat Safety Account and Sport Fish Restoration Account, see section 9503(c)(4).

(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.)

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, popularly known as the Federal Aid in Fish Restoration Act, the Fish Restoration and Management Projects Act, and the Dingell-Johnson Sport Fish Restoration 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 Coastal Wetlands Planning, Protection and Restoration Act, referred to in subsec. (b)(2)(B), is title III of Pub. L. 101–646, Nov. 29, 1990, 104 Stat. 4778 , which is classified generally to chapter 59A (§3951 et seq.) of Title 16. For complete classification of this Act to the Code, see Short Title note set out under section 3951 of Title 16 and Tables.

Amendments

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 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, §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, §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 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."

Section Referred to in Other Sections

This section is referred to in title 16 sections 777b, 1535; title 46 section 13102.