S. 1995 would change how the U.S. Fish and Wildlife Service (USFWS) spends and distributes amounts in the Sport Fish Restoration and Boating Trust Fund and the Federal Aid to Wildlife Restoration Fund. The bill also would require the Government Accountability Office (GAO) to report to the Congress on the use of nonmotorized vessels in state waterways.
Under current law, sales and excise taxes on motorboat fuel and on sportfishing equipment are deposited each year into the Sport Fish Restoration and Boating Trust Fund. Similarly, excise taxes on certain firearms, ammunition, and archery equipment are deposited each year into the Federal Aid to Wildlife Restoration Fund. Amounts in both funds can be spent by USFWS without further appropriation.
For the Sport Fish Restoration and Boating Trust Fund, the bill would extend through 2026 a requirement that USFWS must spend about 42 percent of amounts in the fund (after adjusting for administrative costs) on specific activities. For the Federal Aid to Wildlife Restoration Fund, S. 1995 would increase the amount the agency can spend on its administrative costs and expand the allowable uses for those funds.
Because the bill would change what activities USFWS could pay for but would not affect the total amount available in each fund, CBO estimates that enacting S. 1995 would have an insignificant net effect on direct spending over the 2022-2031 period. In addition, CBO estimates that it would cost GAO less than $500,000 to complete its report to the Congress; any spending would be subject to the availability of appropriated funds.