26 U.S.C. § 9504
Sport Fish Restoration and Boating Trust Fund
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 9504, Sport Fish Restoration and Boating Trust Fund, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464646
- Permanent ID
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Full text
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).
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—
Amounts in the Sport Fish Restoration and Boating Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—
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.
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—
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).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Omnibus Trade and Competitiveness Act of 1988House: no recorded tallySenate: no recorded tally
- Coast Guard Authorization Act of 1988House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1990
- Intermodal Surface Transportation Efficiency Act of 1991
- Surface Transportation Extension Act of 1997House: no recorded tallySenate: no recorded tally
- Transportation Equity Act for the 21st Century
- Internal Revenue Service Restructuring and Reform Act of 1998
- Fish and Wildlife Programs Improvement and National Wildlife Refuge System Centennial Act of 2000House: 423–2Senate: no recorded tally
- Surface Transportation Extension Act of 2003House: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2004House: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2004, Part IIHouse: 410–0Senate: no recorded tally
- Surface Transportation Extension Act of 2004, Part IIIHouse: 418–0Senate: no recorded tally
- Surface Transportation Extension Act of 2004, Part IVHouse: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2004, Part VHouse: 409–8Senate: no recorded tally
- Surface Transportation Extension Act of 2005House: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2005, Part IIHouse: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2005, Part IIIHouse: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2005, Part IVHouse: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2005, Part VHouse: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2005, Part VIHouse: no recorded tallySenate: no recorded tally
- SAFETEA-LU
- Sportfishing and Recreational Boating Safety Amendments Act of 2005House: 401–1Senate: no recorded tally
- To complete the codification of title 46, United States Code, "Shipping", as positive law.House: no recorded tallySenate: no recorded tally
- National Defense Authorization Act for Fiscal Year 2008
- Legislative Branch Appropriations Act, 2010
- Department of the Interior, Environment, and Related Agencies Appropriations Act, 2010
- Hiring Incentives to Restore Employment Act
- Continuing Appropriations and Surface Transportation Extensions Act, 2011
- Surface Transportation Extension Act of 2011House: 421–4Senate: no recorded tally
- Surface and Air Transportation Programs Extension Act of 2011House: no recorded tallySenate: 92–6
- Surface Transportation Extension Act of 2012House: 266–158Senate: no recorded tally
- Temporary Surface Transportation Extension Act of 2012House: no recorded tallySenate: no recorded tally
- MAP-21
- Highway and Transportation Funding Act of 2014
- Highway and Transportation Funding Act of 2015House: 387–35Senate: no recorded tally
- Surface Transportation and Veterans Health Care Choice Improvement Act of 2015
- Surface Transportation Extension Act of 2015House: no recorded tallySenate: no recorded tally
- Surface Transportation Extension Act of 2015, Part IIHouse: no recorded tallySenate: no recorded tally
- FAST Act
- Continuing Appropriations Act, 2021 and Other Extensions Act
- Surface Transportation Extension Act of 2021House: 365–51Senate: no recorded tally
- Further Surface Transportation Extension Act of 2021House: 358–59Senate: no recorded tally
- Infrastructure Investment and Jobs Act