Page:United States Statutes at Large Volume 98 Part 1.djvu/1063

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 1015

Subpart B—Sport Fish Restoration Program SEC. 1014. AMENDMENTS TO THE SPORT FISH RESTORATION PROGRAM.

(a) The Act entitled "An Act to provide that the United States shall aid the States in fish restoration and management projects, and for other purposes", approved August 9, 1950 (16 U.S.C. 777 et seq.), is amended as follows: (1) The first section is amended— 16 USC 777. (A) by inserting "(a)" after "That"; and •' (B) by adding at the end thereof the following new subsection: "KIT oi "(b) Each coastal State, to the extent practicable, shall equitably allocate the following sums between marine fish projects and freshwater fish projects in the same proportion as the estimated number of resident marine anglers and the estimated number of resident freshwater anglers, respectively, bear to the estimated number of all '' resident anglers in that State: "(1) The additional sums apportioned to such State under this Act as a result of the taxes imposed by the amendments made by section 1015 of the Tax Reform Act of 1984 on items not taxed under section 4161(a) of the Internal Revenue Code of Post, p. 1017. 1954 before October 1, 1984. "(2) The sums apportioned to such State under this Act that are not attributable to any tax imposed by such section 4161(a). As used in this subsection, the term 'coastal State' means any one of the States of Alabama, Alaska, California, Connecticut, Delaware, Florida, Georgia, Hawaii, Louisiana, Maine, Maryland, Massachusetts, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Oregon, Rhode Island, South Carolina, Texas, Virginia, and Washington. The term also includes the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Marianas." (2) The first sentence of section 3 is amended to read as Appropriation follows: "To carry out the provisions of this Act for fiscal years authorization. after September 30, 1984, there are authorized to be appropri- 16 USC 777b. ated from the Sport Fish Restoration Account established by section 9504(a) of the Internal Revenue Code of 1954 the Post, p. 1019. amounts paid, transferred, or otherwise credited to that Account. For purposes of the provision of the Act of August 31, 1951, which refers to this section, such amounts shall be treated 65 Stat. 262. as the amounts that are equal to the revenues described in this section." (3) The first sentence of section 4 is amended to read as 16 USC 777c. follows: "So much, not to exceed 6 per centum, of each annual Conservation. appropriation made in accordance with the provisions of section i. 3 of this Act as the Secretary of the Interior may estimate to be necessary for his expenses in the conduct of necessary investigations, administration, and the execution of this Act and for aiding in the formulation, adoption, or administration of any compact between two or more States for the conservation and management of migratory fishes in marine or freshwaters shall be deducted for that purpose, and such sum is authorized to be made available therefor until the expiration of the next sue" '' ceeding fiscal year." (4) Section 5 is amended by striking all after the first sen- 16 USC 777d. tence.

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