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Old 01-08-2009, 09:31 PM
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Default Wallop-Breaux Sports Fish Restoration Act

The Sport Fish Restoration Act , commonly referred to as the Dingell-Johnson act, passed on August 9, 1950, was modeled after the Pittman-Robertson Act to create a parallel program for management of fishery resources, conservation, and restoration.
The Sport Fish Restoration program is funded by revenues collected from the manufactures of fishing rods, reels, creels, lures, flies and artificial baits, who pay an excise tax on these items to the U.S. Treasury.
An amendment in 1984 (Wallop-Breaux Amendment) added new provisions to the Act by extending the excise tax to previously untaxed items of sporting equipment.
Each State’s share is based 60 percent on its licensed anglers (fisherman) and 40 percent on its land and water area. No State may receive more than 5 percent or less than 1 percent of each year’s total apportionment. Puerto Rico receives 1 percent, and the Virgin Islands, Guam, American Samoa, Northern Mariana Islands, and the District of Columbia each receive one-third of 1 percent.
The program is a cost-reimbursement program, where the state covers the full amount of an approved project then applies for reimbursement through Federal Aid for up to 75 percent of the project expenses. The state must provide at least 25 percent of the project costs from a non-federal source.


PRELIMINARY CERTIFICATE OF APPORTIONMENT OF $273,476,986


PRELIMINARY APPORTIONMENT OF D1NGELL-JOHNSON
SPORT FISH RESTORATION FUNDS
FISCAL YEAR 2009
CFDA: 15.605

STATE

ALABAMA $4,194,975
ALASKA 13,673.849
ARIZONA 5,643,975
ARKANSAS 5,088,020
CALIFORNIA 13.673,&49
COLORADO 6,559,000
CONNECTICUT 2,734,770
DELAWARE 2,734,770
DISTRICT OF COLUMBIA 911,589
FLORIDA 9,235,809
GEORGIA 4,932,164
HAWAIJ 2,734,770
IDAHO 4.695,063
ILLINOIS 5,479,545
INDIANA 3,539,993
IOWA 3,886,269
KANSAS 3,825,071
KENTUCKY 4,298,247
LOUISIANA 4,796,934
MAINE 2,734,770
MARYLAND 2,734,770
MASSACHUSETTS 2,734,770
MICHIGAN 8,963,653
MINNESOTA 10.282,729
MISSISSIPPI 3,365,010
MISSOURI 6,423,705
MONTANA 6,502,228
NEBRASKA 3,371,348
NEVADA 4,017,274
NEW HAMPSHIRE 2,734,770
NEW JERSEY 2,734,770
NEW MEXICO 4,710,758
NEW YORK 6,639,707
NORTH CAROLINA 6,493,429
NORTH DAKOTA 3,027,119
OHIO 5,383,518
OKLAHOMA 5,644,118
OREGON 6,267,028
PENNSYLVANIA 6,300,421
RHODE ISLAND 2,734,77O
SOUTH CAROLINA 3,561,586
SOUTH DAKOTA 3,294,115
TENNESSEE 5,932,235
TEXAS 13,673,849
UTAH 4,788,679
VERMONT 2,734,770
VIRGINIA 4,897,078
WASHINGTON 5,619,428
WEST VIRGINIA 2,734,770
WISCONSIN 9,121,728
WYOMING 4,298,303
AMERICAN SAMOA 911,589
GUAM 911,589
N. MARIANA ISLANDS 911,589
PUERTO RICO 2,734,769
VIRGIN ISLANDS 911,589

Digest of Federal Resource Laws of Interest to the U.S. Fish and Wildlife Service

Federal Aid in Sport Fish Restoration Act
This Act, Federal Aid in Sport Fish Restoration Act (16 U.S.C. 777-777k, 64 Stat. 430), as amended. This August 9, 1950, Act has been amended several times and was commonly called the Dingell-Johnson Act. It provides Federal aid to the States for management and restoration of fish having "material value in connection with sport or recreation in the marine and/or fresh waters of the United States."
Funds from a 10-percent excise tax on certain items of sport fishing tackle (Internal Revenue Code of 1954, sec. 4161) are permanently appropriated (see P.L. 136, August 31, 1951; 65 Stat. 262) to the Secretary of the Interior and apportioned to States on a formula basis for paying up to 75 percent of the cost of approved projects. Project activities include acquisition and improvement of sport fish habitat, stocking of fish, research into fishery resource problems, surveys and inventories of sport fish populations, and acquisition and development of access facilities for public use.
Public Law 91-503, approved October 23, 1970 (84 Stat. 1101) provided, among other things, for development of comprehensive fish and wildlife resource management plans as an optional means for participating in the program.
Public Law 98-369, approved July 18, 1984 (26 U.S.C. 1 note, 98 Stat. 502) created the Aquatic Resources Trust Fund comprised of the Sport Fish Restoration Account and the Boating Safety Account. This amendment expanded the items of fishing tackle subject to the 10-percent excise tax and imposed a new 3-percent excise tax on fish finders and electric trolling motors. In addition, it provided for the deposit of receipts from these excise taxes and from the following sources into the Sport Fish Restoration Account: the motorboat fuels tax revenues less amounts deposited into the Boating Safety Account, and the import duties on fishing tackle, yachts and pleasure craft.
Public Law 98-369 also amended the Sport Fish Restoration Act to require the States to equitably allocate these new funds between marine and fresh water projects and to allocate 10 percent of apportionments to boating facilities. Payments for multi-year projects were authorized; the administrative expense deduction was reduced from 8 percent to 6 percent; up to 10 percent was authorized for aquatic resources education; and the District of Columbia was qualified for 1/3 of 1 percent.
The effective date of these amendments was October 1, 1984, and they are commonly called the Wallop-Breaux amendments.
Public Law 100-448, approved September 28, 1988 (102 Stat. 1836) increased the amount authorized to be appropriated from the motor boat fuels tax receipts into the Boating Safety Account from $45 million to $60 million for Fiscal Years 1989 and 1990, then to $70 million for Fiscal Years 1991, 1992, and 1993. It also amended the Sport Fish Restoration Act to require States to equitably allocate all amounts apportioned between marine and freshwater projects, with no State to receive less than the amount apportioned in 1988.
Public Law 100-17, which became law on April 2, 1987, over the President's veto, (101 Stat. 132) extended the imposition of the motor boat fuels tax to October 1993.
Title XI of P.L. 101-508 (approved November 5, 1990; 104 Stat. 1388-425) repealed the Internal Revenue Code provision that established an expiration date for the motorboat fuel tax. The rate and duration of the tax are as follows: the 14 cents tax in effect as of December 18, 1991, is composed of the sum of the Highway Trust Fund financing rate (11 1/2 cents) and the deficit reduction rate (2 1/2 cents). The Highway Trust Fund financing rate authority expires in 1999, and the deficit reduction rate will expire in 1995. Title VIII of P.L. 102-240 (approved December 18, 1991; 105 Stat. 1914) extended the appropriation to the Highway Trust Fund of, among other receipts, amounts equivalent to taxes received from motorboat fuels through September 30, 1999. It also extended through September 30, 1997, the requirement to transfer from the Highway Trust Fund to the Boat Safety Account amounts attributable to the motorboat fuels tax. It extended through September 30, 1997, the requirement to transfer from the Highway Trust Fund to the Sport Fish Restoration Account amounts equivalent to the small-engine fuel tax receipts. Finally, it extended through March 31, 1998, the authority for expenditures from the Boat Safety Account.
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Old 03-23-2011, 10:30 AM
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Default Re: Wallop-Breaux Sports Fish Restoration Act

Dingell Johnson -
Wallop-Breaux ammendment
Sports Fish Restoration Act


Yearly State allocations

The U.S. Fish and wildlife Service Report servlet

Scroll to Grant Program - Sport fish restoration
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