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Internal Revenue Code · 26 U.S.C.

§ 9504. Sport Fish Restoration and Boating Trust Fund

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 9504

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
July 18, 1984 by Pub. L. 98–369
Last amended
September 2, 2026 by Pub. L. 119–103
Amendments
44 dated changes in the source credit
Length
5 subsections · 1,148 words · about 5 min to read
Cross-references
cites 4; cited by 0 Code sections and 0 other regulations
(a) Creation of Trust Fund

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).

(b) Sport Fish Restoration and Boating Trust Fund
(1) Transfer of certain taxes to Trust Fund 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—
(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 Trust Fund Amounts in the Sport Fish Restoration and Boating Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—
(A) to carry out the purposes of the Dingell-Johnson Sport Fish Restoration Act (as in effect on the date of the enactment of the Surface Transportation Extension Act of 2026),
(B) to carry out the purposes of section 7404(d) of the Transportation Equity Act for the 21st Century (as in effect on the date of the enactment of the Surface Transportation Extension Act of 2026), and
(C) to carry out the purposes of the Coastal Wetlands Planning, Protection and Restoration Act (as in effect on the date of the enactment of the Surface Transportation Extension Act of 2026).
Amounts transferred to such account under section 9503(c)(4) may be used only for making expenditures described in subparagraph (C) of this paragraph.
(c) Expenditures from Boat Safety Account

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.

(d) Limitation on transfers to Trust Fund
(1) In general 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—
(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and
(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this subsection.
(2) Exception for prior obligations

Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before December 12, 2026, in accordance with the provisions of this section.

(e) Cross reference

For provision transferring motorboat fuels taxes to Sport Fish Restoration and Boating Trust Fund, see section 9503(c)(3).

(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; Pub. L. 105–130, § 9(b), Dec. 1, 1997, 111 Stat. 2561; Pub. L. 105–178, title IX, § 9005(b)–(d), (f), June 9, 1998, 112 Stat. 505; Pub. L. 105–206, title IX, § 9015(b), July 22, 1998, 112 Stat. 867; Pub. L. 106–408, title I, § 126, Nov. 1, 2000, 114 Stat. 1775; Pub. L. 108–88, § 12(b), Sept. 30, 2003, 117 Stat. 1129; Pub. L. 108–202, § 12(b), Feb. 29, 2004, 118 Stat. 491; Pub. L. 108–224, § 10(b), Apr. 30, 2004, 118 Stat. 639; Pub. L. 108–263, § 10(b), June 30, 2004, 118 Stat. 710; Pub. L. 108–280, § 10(b), July 30, 2004, 118 Stat. 888; Pub. L. 108–310, § 13(b), Sept. 30, 2004, 118 Stat. 1163; Pub. L. 109–14, § 9(b), May 31, 2005, 119 Stat. 335; Pub. L. 109–20, § 9(b), July 1, 2005, 119 Stat. 357; Pub. L. 109–35, § 9(b), July 20, 2005, 119 Stat. 391; Pub. L. 109–37, § 9(b), July 22, 2005, 119 Stat. 406; Pub. L. 109–40, § 9(b), July 28, 2005, 119 Stat. 422; Pub. L. 109–42, § 7(b), (d)(2), (3), July 30, 2005, 119 Stat. 437, 438; Pub. L. 109–59, title XI, §§ 11101(d)(2), 11115(b)(1)–(2)(D), (c), 11151(c), (e)(1), Aug. 10, 2005, 119 Stat. 1945, 1949, 1950, 1968, 1969; Pub. L. 109–74, title III, § 301(a), Sept. 29, 2005, 119 Stat. 2032; Pub. L. 109–304, § 16(c)(2), Oct. 6, 2006, 120 Stat. 1706; Pub. L. 110–181, div. C, title XXXV, § 3529(c)(1), Jan. 28, 2008, 122 Stat. 603; Pub. L. 111–68, div. B, § 161(a), Oct. 1, 2009, 123 Stat. 2052; Pub. L. 111–88, div. B, § 103, Oct. 30, 2009, 123 Stat. 2972; Pub. L. 111–147, title IV, §§ 444(b)(5)–(7), 445(b), Mar. 18, 2010, 124 Stat. 94, 95; Pub. L. 111–322, title II, § 2401(b), Dec. 22, 2010, 124 Stat. 3531; Pub. L. 112–5, title IV, § 401(b), Mar. 4, 2011, 125 Stat. 22; Pub. L. 112–30, title I, § 141(b), Sept. 16, 2011, 125 Stat. 355; Pub. L. 112–102, title IV, § 401(b), Mar. 30, 2012, 126 Stat. 281; Pub. L. 112–140, title IV, § 401(b), June 29, 2012, 126 Stat. 402; Pub. L. 112–141, div. D, title I, § 40101(b), July 6, 2012, 126 Stat. 844; Pub. L. 113–159, title II, § 2001(b), Aug. 8, 2014, 128 Stat. 1848; Pub. L. 114–21, title II, § 2001(b), May 29, 2015, 129 Stat. 226; Pub. L. 114–41, title II, § 2001(b), July 31, 2015, 129 Stat. 454; Pub. L. 114–73, title II, § 2001(b), Oct. 29, 2015, 129 Stat. 582; Pub. L. 114–87, title II, § 2001(b), Nov. 20, 2015, 129 Stat. 685; Pub. L. 114–94, div. C, title XXXI, § 31101(b), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 116–159, div. B, title II, § 1202, Oct. 1, 2020, 134 Stat. 727; Pub. L. 117–44, title II, § 201(b), Oct. 2, 2021, 135 Stat. 386; Pub. L. 117–52, § 4(b), Oct. 31, 2021, 135 Stat. 409; Pub. L. 117–58, div. H, title I, § 80101(b), Nov. 15, 2021, 135 Stat. 1327; Pub. L. 119–103, div. C, title II, § 3201(b), Sept. 2, 2026, 140 Stat. 1006.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 4 other sections

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 119–103Parts changed in 2026: (b)(2)(A) (d)(2)
  2. Amended by Pub. L. 117–58Parts changed in 2021: (b)(2)(A) (d)(2)
  3. Amended by Pub. L. 117–52
  4. Amended by Pub. L. 117–44
  5. Amended by Pub. L. 116–159Parts changed in 2020: (b)(2)(A) (d)(2)
  6. Amended by Pub. L. 114–94Parts changed in 2015: (b)(2)(A) (d)(2)
  7. Amended by Pub. L. 114–87
  8. Amended by Pub. L. 114–73
  9. Amended by Pub. L. 114–41
  10. Amended by Pub. L. 114–21
  11. Amended by Pub. L. 113–159Parts changed in 2014: (b)(2)(A) (d)(2)
  12. Amended by Pub. L. 112–141Parts changed in 2012: (b)(2)(A) (d)(2)
  13. Amended by Pub. L. 112–140
  14. Amended by Pub. L. 112–102
  15. Amended by Pub. L. 112–30Parts changed in 2011: (b)(2)(A) (d)(2)
  16. Amended by Pub. L. 112–5
  17. Amended by Pub. L. 111–322Parts changed in 2010: (a) (b)(2) (b)(2)(A) (d)(2) (e)
  18. Amended by Pub. L. 111–147
  19. Amended by Pub. L. 111–88Parts changed in 2009: (b)(2)(A)
  20. Amended by Pub. L. 111–68
  21. Amended by Pub. L. 110–181Parts changed in 2008: (c)
  22. Amended by Pub. L. 109–304Parts changed in 2006: (c)
  23. Amended by Pub. L. 109–74Parts changed in 2005: (a) (b) (b)(1) (b)(2) (b)(2)(A) (b)(2)(B) (c) (d) (d)(1) (d)(2) (e)
  24. Amended by Pub. L. 109–59
  25. Amended by Pub. L. 109–42
  26. Amended by Pub. L. 109–40
  27. Amended by Pub. L. 109–37
  28. Amended by Pub. L. 109–35
  29. Amended by Pub. L. 109–20
  30. Amended by Pub. L. 109–14
  31. Amended by Pub. L. 108–310Parts changed in 2004: (b)(2)(A) (c) (d)(2)
  32. Amended by Pub. L. 108–280
  33. Amended by Pub. L. 108–263
  34. Amended by Pub. L. 108–224
  35. Amended by Pub. L. 108–202
  36. Amended by Pub. L. 108–88Parts changed in 2003: (b)(2)(A) (b)(2)(B) (c) (d)(2)
  37. Amended by Pub. L. 106–408Parts changed in 2000: (b)(2)(A)
  38. Amended by Pub. L. 105–206Parts changed in 1998: (b)(2)(A) (b)(2)(B) (b)(2)(C) (c) (d)
  39. Amended by Pub. L. 105–178
  40. Amended by Pub. L. 105–130Parts changed in 1997: (c)
  41. Amended by Pub. L. 102–240Parts changed in 1991: (b)(2)(B) (c)
  42. Amended by Pub. L. 101–508Parts changed in 1990: (a)(2) (b)(2)
  43. Amended by Pub. L. 100–448Parts changed in 1988: (b)(1)(B) (b)(2) (c)
  44. Amended by Pub. L. 100–418
  45. Added by Pub. L. 98–369

Where it sits in the Code

  1. Subtitle I Trust Fund Code
  2. Chapter 98 TRUST FUND CODE
  3. Subchapter A Establishment of Trust Funds

Nearby sections

Official notes

The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.