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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 50 - Wildlife and Fisheries |
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Chapter I - United States Fish and Wildlife Service, Department of the Interior |
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SubChapter F - Financial Assistance - Wildlife and Sport Fish Restoration Program |
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Part 86 - Boating Infrastructure Grant Program |
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Subpart C - Federal Funds and Match |
§ 86.30 - What is the source of BIG funds?
Latest version.
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§ 86.30 What is the source of BIG funds?
(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.