§ 9504. Sport Fish Restoration and Boating Trust Fund
(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—
(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 2010, Part II),
(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 2010, Part II), and
(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 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—