HR3858-119

What This Bill Does

The Sport Fish Restoration, Recreational Boating Safety, and Wildlife Restoration Act amends the Dingell-Johnson Sport Fish Restoration Act and related boating statutes. For interstate fisheries commission activities, it replaces a fixed not-more-than formula with an allocation equal to the greater of 0.0375 percent of the appropriation or $200,000. It adds alternative marine fuel infrastructure and transportation of alternative marine fuels as eligible boating infrastructure priorities for transient nontrailerable recreational vessels. It defines alternative fuel station facility, alternative marine fuels, drop-in fuels, and facility. It also amends the Internal Revenue Code so portable electronically aerated bait containers are taxed at 3 percent instead of the general 10 percent sport-fishing equipment rate for articles sold by manufacturers, producers, or importers after enactment.

Who Benefits and How

Interstate fisheries commissions benefit from a funding floor that can rise with appropriations. Recreational marina operators benefit because alternative fuel facilities and fuel transport can qualify as boating infrastructure priorities. Alternative marine fuel suppliers benefit from new infrastructure eligibility. Portable aerated bait container manufacturers benefit from a lower excise tax rate. Recreational anglers benefit if lower tax costs reduce bait-container prices and if boating facilities add fuel options.

Who Bears the Burden and How

The Fish and Wildlife Service must administer the revised commission funding formula and boating infrastructure eligibility. State boating infrastructure grant offices must evaluate alternative-fuel projects and fuel-transport costs. Treasury and IRS excise-tax staff must apply the new 3 percent rate for portable electronically aerated bait containers. General sport-fishing restoration receipts may decline for that product category. Manufacturers must classify eligible containers correctly after enactment.

Key Provisions

• Provides interstate fisheries commission activity funding at the greater of 0.0375 percent of appropriations or $200,000.
• Adds alternative marine fuel facilities and fuel transportation to boating infrastructure priorities.
• Requires boating infrastructure programs to recognize alternative fuel station facilities, alternative marine fuels, drop-in fuels, and facility definitions.
• Modifies the excise tax rate on portable electronically aerated bait containers from 10 percent to 3 percent.
• Provides the new tax rate for articles sold by manufacturers, producers, or importers after enactment.