(a)BIG receives Federal funding as a percentage of the annual revenues to the Sport Fish Restoration and Boating Trust Fund (Trust Fund) [26 U.S.C. 4161(a), 4162, 9503(c), and 9504].
(b)The Trust Fund receives revenue from sources including:
(1)Excise taxes paid by manufacturers on sportfishing equipment and electric outboard motors;
(2)Fuel taxes attributable to motorboats and nonbusiness use of small-engine power equipment; and
(3)Import duties on fishing tackle, yachts, and pleasure craft.