26-U.S.C.-9504
§9504 – Sport Fish Restoration and Boating Trust Fund
Pathway
Title 26 > Subtitle I > Chapter 98 > Subchapter A > Section 9504
Details
- Reference: Section 9504
- Legend: §9504 – Sport Fish Restoration and Boating Trust Fund
- USCode Year: 2013
Provision Content
(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 MAP–21),
(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 MAP–21), 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 MAP–21).
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 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 October 1, 2014, 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.)
References in Text
The Harmonized Tariff Schedule of the United States, referred to in subsec. (b)(1)(B), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of Title 19, Customs Duties.
The Dingell-Johnson Sport Fish Restoration Act, referred to in subsecs. (b)(2)(A) and (c), is act Aug. 9, 1950, ch. 658, 64 Stat. 430, also known as the Federal Aid in Fish Restoration Act and the Fish Restoration and Management Projects Act, which is classified generally to chapter 10B (§777 et seq.) of Title 16, Conservation. Section 15 of the Act is classified to section 777n of Title 16. For complete classification of this Act to the Code, see Short Title note set out under section 777 of Title 16 and Tables.
The date of the enactment of the MAP–21, referred to in subsec. (b)(2)(A) to (C), is the date of enactment of Pub. L. 112–141, which was approved July 6, 2012.
Section 7404(d) of the Transportation Equity Act for the 21st Century, referred to in subsec. (b)(2)(B), is classified to section 777g–1(d) of Title 16, Conservation.
The Coastal Wetlands Planning, Protection and Restoration Act, referred to in subsec. (b)(2)(C), is title III of Pub. L. 101–646, Nov. 29, 1990, 104 Stat. 4778, which is classified generally to chapter 59A (§3951 et seq.) of Title 16, Conservation. For complete classification of this Act to the Code, see Short Title note set out under section 3951 of Title 16 and Tables.
The date of the enactment of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, referred to in subsec. (c), is the date of enactment of Pub. L. 109–59, which was approved Aug. 10, 2005.
Amendments
2012—Subsec. (b)(2)(A) to (C). Pub. L. 112–141, §40101(b)(1), substituted MAP–21 for Surface Transportation Extension Act of 2012.
Pub. L. 112–140, §§1(c), 401(b)(1), temporarily substituted Temporary Surface Transportation Extension Act of 2012 for Surface Transportation Extension Act of 2012. See Effective and Termination Dates of 2012 Amendment note below.
Pub. L. 112–102, §401(b)(1), substituted Surface Transportation Extension Act of 2012 for Surface Transportation Extension Act of 2011, Part II.
Subsec. (d)(2). Pub. L. 112–141, §40101(b)(2), substituted October 1, 2014 for July 1, 2012.
Pub. L. 112–140, §§1(c), 401(b)(2), temporarily substituted July 7, 2012 for July 1, 2012. See Effective and Termination Dates of 2012 Amendment note below.
Pub. L. 112–102, §401(b)(2), substituted July 1, 2012 for April 1, 2012.
2011—Subsec. (b)(2)(A) to (C). Pub. L. 112–30, §141(b)(1), substituted Surface Transportation Extension Act of 2011, Part II for Surface Transportation Extension Act of 2011.
Pub. L. 112–5, §401(b)(1), substituted Surface Transportation Extension Act of 2011 for Surface Transportation Extension Act of 2010, Part II.
Subsec. (d)(2). Pub. L. 112–30, §141(b)(2), substituted April 1, 2012 for October 1, 2011.
Pub. L. 112–5, §401(b)(1), substituted October 1, 2011 for March 5, 2011.
2010—Subsec. (a). Pub. L. 111–147, §444(b)(5), substituted section 9503(c)(3), section 9503(c)(4) for section 9503(c)(4), section 9503(c)(5).
Subsec. (b)(2). Pub. L. 111–147, §444(b)(6), substituted section 9503(c)(4) for section 9503(c)(5) in concluding provisions.
Subsec. (b)(2)(A) to (C). Pub. L. 111–322, §2401(b)(1), substituted Surface Transportation Extension Act of 2010, Part II for Surface Transportation Extension Act of 2010.
Pub. L. 111–147, §445(b)(1), substituted (as in effect on the date of the enactment of the Surface Transportation Extension Act of 2010) for (as in effect on the date of the enactment of the last amendment to the first Continuing Appropriations Resolution for Fiscal Year 2010).
Subsec. (d)(2). Pub. L. 111–322, §2401(b)(2), substituted March 5, 2011 for January 1, 2011.
Pub. L. 111–147, §445(b)(2), substituted January 1, 2011 for October 1, 2009.
Subsec. (e). Pub. L. 111–147, §444(b)(7), which directed amendment of subsec. (e) by striking ‘section 9503(c)(4)’ and inserting section ‘9503(c)(3)’ , was executed by striking section 9503(c)(4) and inserting section 9503(c)(3) to reflect the probable intent of Congress.
2009—Subsec. (b)(2)(A) to (C). Pub. L. 111–88 inserted the last amendment to after on the date of the enactment of.
Pub. L. 111–68 substituted (as in effect on the date of the enactment of the first Continuing Appropriations Resolution for Fiscal Year 2010) for (as in effect on the date of the enactment of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users).
2008—Subsec. (c). Pub. L. 110–181 repealed Pub. L. 109–304, §16(c)(2). See 2006 Amendment note below.
2006—Subsec. (c). Pub. L. 109–304, §16(c)(2), which directed substitution of section 13107 for section 13106 and could not be executed, was repealed by Pub. L. 110–181. See Construction of 2006 Amendment note below.
2005—Pub. L. 109–59, §11115(b)(2)(D), substituted Sport Fish Restoration and Boating for Aquatic Resources in section catchline.
Subsec. (a). Pub. L. 109–59, §11115(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, subsec. (a) established in the Treasury of the United States the Aquatic Resources Trust Fund consisting of the Sport Fish Restoration and Boat Safety accounts.
Subsec. (b). Pub. L. 109–59, §11115(b)(2)(A)(i), substituted and Boating Trust Fund for Account in heading.
Subsec. (b)(1). Pub. L. 109–59, §11115(b)(2)(A)(ii), (iii), substituted Trust Fund for Account in heading and and Boating Trust Fund for Account in introductory provisions.
Subsec. (b)(2). Pub. L. 109–59, §11151(c), substituted subparagraph (C) for subparagraph (B) in concluding provisions.
Pub. L. 109–59, §11115(b)(2)(A)(iii), substituted Trust Fund for Account in heading.
Pub. L. 109–59, §11115(b)(2)(A)(ii), substituted and Boating Trust Fund for Account in introductory provisions.
Pub. L. 109–42, §7(b)(1), (d)(2), (e), temporarily inserted at end Subparagraphs (A), (B), and (C) shall each be applied by substituting ‘Surface Transportation Extension Act of 2005, Part VI’ for ‘Surface Transportation Extension Act of 2005, Part V’. See Effective Date of 2005 Amendments note below.
Subsec. (b)(2)(A). Pub. L. 109–59, §11151(e)(1), substituted the Dingell-Johnson Sport Fish Restoration Act for 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.
Pub. L. 109–59, §11101(d)(2)(A), substituted Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users for Surface Transportation Extension Act of 2005, Part V.
Pub. L. 109–40, §9(b)(1), substituted Part V for Part IV.
Pub. L. 109–37, §9(b)(1), substituted Part IV for Part III.
Pub. L. 109–35, §9(b)(1), substituted Part III for Part II.
Pub. L. 109–20, §9(b)(1), inserted , Part II after Surface Transportation Extension Act of 2005.
Pub. L. 109–14, §9(b)(1), substituted Surface Transportation Extension Act of 2005 for Surface Transportation Extension Act of 2004, Part V.
Subsec. (b)(2)(B), (C). Pub. L. 109–59, §11101(d)(2)(A), substituted Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users for Surface Transportation Extension Act of 2005, Part V.
Pub. L. 109–40, §9(b)(1), substituted Part V for Part IV.
Pub. L. 109–37, §9(b)(1), substituted Part IV for Part III.
Pub. L. 109–35, §9(b)(1), substituted Part III for Part II.
Pub. L. 109–20, §9(b)(1), inserted , Part II after Surface Transportation Extension Act of 2005.
Pub. L. 109–14, §9(b)(1), substituted Surface Transportation Extension Act of 2005 for Surface Transportation Extension Act of 2004, Part V.
Subsec. (c). Pub. L. 109–74 substituted October 1, 2005 for August 15, 2005 and Sportfishing and Recreational Boating Safety Amendments Act of 2005 for Surface Transportation Extension Act of 2005, Part VI. See Effective Date of 2005 Amendments note below.
Pub. L. 109–59, §11115(c), reenacted heading without change and amended text of subsec. (c) generally. Prior to amendment, text read as follows: Amounts in the Boat Safety Account shall be available, as provided by appropriation Acts, for making expenditures before October 1, 2005, to carry out the purposes of section 13106 of title 46, United States Code (as in effect on the date of the enactment of the Sportfishing and Recreational Boating Safety Amendments Act of 2005). See above and Effective Date of 2005 Amendments note below.
Pub. L. 109–42, §7(b)(2), substituted August 15, 2005 for July 31, 2005 and Part VI for Part V.
Pub. L. 109–40, §9(b)(2), substituted July 31, 2005 for July 28, 2005 and Part V for Part IV.
Pub. L. 109–37, §9(b)(2), substituted July 28, 2005 for July 22, 2005 and Part IV for Part III.
Pub. L. 109–35, §9(b)(2), substituted July 22, 2005 for July 20, 2005 and Part III for Part II.
Pub. L. 109–20, §9(b)(2), substituted July 20, 2005 for July 1, 2005 and inserted , Part II after Surface Transportation Extension Act of 2005.
Pub. L. 109–14, §9(b)(2), substituted July 1, 2005 for June 1, 2005 and Surface Transportation Extension Act of 2005 for Surface Transportation Extension Act of 2004, Part V.
Subsec. (d). Pub. L. 109–59, §11115(b)(2)(B)(i), struck out Aquatic Resources before Trust Fund in heading.
Subsec. (d)(1). Pub. L. 109–59, §11115(b)(2)(B)(ii), (iii), substituted the Sport Fish Restoration and Boating Trust Fund for any Account in the Aquatic Resources Trust Fund and such Trust Fund for any such Account in introductory provisions.
Subsec. (d)(2). Pub. L. 109–59, §11101(d)(2)(B), substituted October 1, 2009 for July 31, 2005.
Pub. L. 109–42, §7(b)(3), (d)(3), (e), temporarily inserted at end The preceding sentence shall be applied by substituting ‘August 15, 2005’ for the date therein. See Effective Date of 2005 Amendments note below.
Pub. L. 109–40, §9(b)(3), substituted July 31, 2005 for July 28, 2005.
Pub. L. 109–37, §9(b)(3), substituted July 28, 2005 for July 22, 2005.
Pub. L. 109–35, §9(b)(3), substituted July 22, 2005 for July 20, 2005.
Pub. L. 109–20, §9(b)(3), substituted July 20, 2005 for July 1, 2005.
Pub. L. 109–14, §9(b)(3), substituted July 1, 2005 for June 1, 2005.
Subsec. (e). Pub. L. 109–59, §11115(b)(2)(C), substituted Sport Fish Restoration and Boating Trust Fund for Boat Safety Account and Sport Fish Restoration Account.
2004—Subsec. (b)(2)(A) to (C). Pub. L. 108–310, §13(b)(1), substituted Part V for Part IV.
Pub. L. 108–280, §10(b)(1), substituted Part IV for Part III.
Pub. L. 108–263, §10(b)(1), substituted Part III for Part II.
Pub. L. 108–224, §10(b)(1), inserted , Part II after Surface Transportation Extension Act of 2004.
Pub. L. 108–202, §12(b)(1), substituted Surface Transportation Extension Act of 2004 for Surface Transportation Extension Act of 2003.
Subsec. (c). Pub. L. 108–310, §13(b)(2), substituted June 1, 2005 for October 1, 2004 and Part V for Part IV.
Pub. L. 108–280, §10(b)(2), substituted October 1, 2004 for August 1, 2004 and Part IV for Part III.
Pub. L. 108–263, §10(b)(2), substituted August 1, 2004 for July 1, 2004 and Part III for Part II.
Pub. L. 108–224, §10(b)(2), substituted July 1, 2004 for May 1, 2004 and inserted , Part II after Surface Transportation Extension Act of 2004.
Pub. L. 108–202, §12(b)(2), substituted May 1, 2004 for March 1, 2004 and Surface Transportation Extension Act of 2004 for Surface Transportation Extension Act of 2003.
Subsec. (d)(2). Pub. L. 108–310, §13(b)(3), substituted June 1, 2005 for October 1, 2004.
Pub. L. 108–280, §10(b)(3), substituted October 1, 2004 for August 1, 2004.
Pub. L. 108–263, §10(b)(3), substituted August 1, 2004 for July 1, 2004.
Pub. L. 108–224, §10(b)(3), substituted July 1, 2004 for May 1, 2004.
Pub. L. 108–202, §12(b)(3), substituted May 1, 2004 for March 1, 2004.
2003—Subsec. (b)(2)(A). Pub. L. 108–88, §12(b)(1)(A), substituted Surface Transportation Extension Act of 2003 for Wildlife and Sport Fish Restoration Programs Improvement Act of 2000.
Subsec. (b)(2)(B), (C). Pub. L. 108–88, §12(b)(1)(B), substituted Surface Transportation Extension Act of 2003 for TEA 21 Restoration Act.
Subsec. (c). Pub. L. 108–88, §12(b)(2), substituted March 1, 2004 for October 1, 2003 and Surface Transportation Extension Act of 2003 for TEA 21 Restoration Act.
Subsec. (d)(2). Pub. L. 108–88, §12(b)(3), substituted March 1, 2004 for October 1, 2003.
2000—Subsec. (b)(2)(A). Pub. L. 106–408 substituted (as in effect on the date of the enactment of the Wildlife and Sport Fish Restoration Programs Improvement Act of 2000) for (as in effect on the date of the enactment of the TEA 21 Restoration Act).
1998—Subsec. (b)(2)(A). Pub. L. 105–178, §9005(f)(1), as added by Pub. L. 105–206, §9015(b), substituted the date of the enactment of the TEA 21 Restoration Act for the date of the enactment of the Transportation Equity Act for the 21st Century.
Pub. L. 105–178, §9005(b)(1), substituted the date of the enactment of the Transportation Equity Act for the 21st Century), for October 1, 1988), and.
Subsec. (b)(2)(B). Pub. L. 105–178, §9005(f)(2), as added by Pub. L. 105–206, §9015(b), substituted the TEA 21 Restoration Act for such Act.
Pub. L. 105–178, §9005(b)(3), added subpar. (B). Former subpar. (B) redesignated (C).
Pub. L. 105–178, §9005(b)(2), substituted the date of the enactment of the Transportation Equity Act for the 21st Century for November 29, 1990.
Subsec. (b)(2)(C). Pub. L. 105–178, §9005(f)(3), as added by Pub. L. 105–206, §9015(b), substituted the date of the enactment of the TEA 21 Restoration Act for the date of the enactment of the Transportation Equity Act for the 21st Century.
Pub. L. 105–178, §9005(b)(3), redesignated subpar. (B) as (C).
Subsec. (c). Pub. L. 105–178, §9005(f)(4), as added by Pub. L. 105–206, §9015(b), substituted the date of the enactment of the TEA 21 Restoration Act for the date of enactment of the Transportation Equity Act for the 21st Century.
Pub. L. 105–178, §9005(c), substituted 2003 for 1998 and the date of enactment of the Transportation Equity Act for the 21st Century for October 1, 1988.
Subsecs. (d), (e). Pub. L. 105–178, §9005(d), added subsec. (d) and redesignated former subsec. (d) as (e).
1997—Subsec. (c). Pub. L. 105–130 substituted October 1, 1998 for April 1, 1998.
1991—Subsec. (b)(2)(B). Pub. L. 102–240, §8002(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: to carry out the purposes of any law which is substantially identical to S. 3252 of the 101st Congress, as introduced.
Subsec. (c). Pub. L. 102–240, §8002(d)(2)(C), substituted 1998 for 1994.
1990—Subsec. (a)(2). Pub. L. 101–508, §11211(i)(2), inserted reference to section 9503(c)(5) in last sentence.
Subsec. (b)(2). Pub. L. 101–508, §11211(i)(3), amended par. (2) generally. Prior to amendment, par. (2) read as follows: Amounts in the Sport Fish Restoration Account shall be available, as provided by appropriation Acts, to carry out the purposes of 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 (as in effect on October 1, 1988).
1988—Subsec. (b)(1)(B). Pub. L. 100–418 substituted heading 9507 of the Harmonized Tariff Schedule of the United States for subpart B of part 5 of schedule 7 of the Tariff Schedules of the United States and chapter 89 of the Harmonized Tariff Schedule of the United States for subpart D of part 6 of schedule 6 of such Schedules.
Subsec. (b)(2). Pub. L. 100–448, §6(c)(3), substituted (as in effect on October 1, 1988) for (as in effect on June 1, 1984).
Subsec. (c). Pub. L. 100–448, §6(a)(2), substituted provisions authorizing expenditures before Apr. 1, 1994, to carry out the purposes of section 13106 of title 46 as in effect on Oct. 1, 1988, for provisions which had authorized expenditures before Apr. 1, 1989, to carry out the purposes of that section as in effect on June 1, 1984.
Effective and Termination Dates of 2012 Amendment
Amendment by Pub. L. 112–141 effective July 1, 2012, see section 40101(d) of Pub. L. 112–141, set out as a note under section 9503 of this title.
Amendment by Pub. L. 112–140 to cease to be effective on July 6, 2012, with text as amended by Pub. L. 112–140 to revert back to read as it did on the day before June 29, 2012, and amendments by Pub. L. 112–141 to be executed as if Pub. L. 112–140 had not been enacted, see section 1(c) of Pub. L. 112–140, set out as a note under section 101 of Title 23, Highways.
Amendment by Pub. L. 112–140 effective July 1, 2012, see section 401(d) of Pub. L. 112–140, set out as a note under section 9503 of this title.
Amendment by Pub. L. 112–102 effective Apr. 1, 2012, see section 401(d) of Pub. L. 112–102, set out as a note under section 9503 of this title.
Effective Date of 2011 Amendment
Amendment by Pub. L. 112–30 effective Oct. 1, 2011, see section 141(d) of Pub. L. 112–30, set out as a note under section 9503 of this title.
Amendment by Pub. L. 112–5 effective Mar. 4, 2011, see section 401(c) of Pub. L. 112–5, set out as a note under section 9503 of this title.
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–322 effective Dec. 31, 2010, see section 2401(c) of Pub. L. 111–322, set out as a note under section 9503 of this title.
Amendment by section 444(b)(5)–(7) of Pub. L. 111–147 applicable to transfers relating to amounts paid and credits allowed after Mar. 18, 2010, see section 444(c) of Pub. L. 111–147, set out as a note under section 9502 of this title.
Amendment by section 445(b) of Pub. L. 111–147 effective Sept. 30, 2009, see section 445(c) of Pub. L. 111–147, set out as a note under section 9503 of this title.
Effective Date of 2005 Amendments
Pub. L. 109–74, title III, §301(b), Sept. 29, 2005, 119 Stat. 2032, provided that: The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Sept. 29, 2005].
Amendment by section 11115(b)(1)–(2)(D), (c) of Pub. L. 109–59 effective Oct. 1, 2005, see section 11115(d) of Pub. L. 109–59, set out as a note under section 551 of Title 6, Domestic Security.
Pub. L. 109–59, title XI, §11151(f)(2), Aug. 10, 2005, 119 Stat. 1969, provided that: The amendment made by subsection (c) [amending this section] shall take effect as if included in the provision of the Transportation Equity Act for the 21st Century [Pub. L. 105–178] to which it relates.
Amendment by section 7(b) of Pub. L. 109–42 effective July 30, 2005, and amendment by section 7(d)(2), (3) of Pub. L. 109–42 effective Aug. 10, 2005, see section 7(e) of Pub. L. 109–42, set out as a note under section 9503 of this title.
Effective Date of 1998 Amendment
Title IX of Pub. L. 105–206 effective simultaneously with enactment of Pub. L. 105–178 and to be treated as included in Pub. L. 105–178 at time of enactment, and provisions of Pub. L. 105–178, as in effect on day before July 22, 1998, that are amended by title IX of Pub. L. 105–206 to be treated as not enacted, see section 9016 of Pub. L. 105–206, set out as a note under section 101 of Title 23, Highways.
Effective Date of 1997 Amendment
Amendment by Pub. L. 105–130 effective Oct. 1, 1997, see section 9(d) of Pub. L. 105–130, set out as a note under section 9503 of this title.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–508 effective Dec. 1, 1990, see section 11211(i)(4) of Pub. L. 101–508, set out as a note under section 9503 of this title.
Effective Date of 1988 Amendments
Amendment by Pub. L. 100–448 effective Oct. 1, 1988, see section 6(e) of Pub. L. 100–448, set out as a note under section 777 of Title 16, Conservation.
Amendment by Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of Title 19, Customs Duties.
Effective Date
Pub. L. 98–369, div. A, title X, §1016(e), July 18, 1984, 98 Stat. 1021, provided that:
(1) In general.—The amendments made by this section [enacting this section, amending section 9503 of this title, and repealing section 13107 of Title 46, Shipping] shall take effect on October 1, 1984.
(2) Boat safety account treated as continuation of national recreational boating safety and facilities improvement fund.—The Boat Safety Account in the Aquatic Resources Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the National Recreational Boating Safety and Facilities Improvement Fund established by [former] section 13107 of title 46, United States Code. Any reference in any law to the National Recreational Boating Safety and Facilities Improvement Fund established by such section shall be deemed to include (wherever appropriate) a reference to such Boat Safety Account.
Construction of 2006 Amendment
Pub. L. 110–181, div. C, title XXXV, §3529(c)(2), Jan. 28, 2008, 122 Stat. 603, provided that: The provisions repealed by paragraph (1) [sections 9(a), 15(21), (33)(A)–(D)(i), and 16(c)(2) of Pub. L. 109–304, amending this section and sections 6101, 70117, 70118, 70120, and 70121 of Title 46, Shipping] shall be treated as if never enacted.
U.S. Encyclopedia of Law Coverage
Chapter 98 – Trust Fund Code in the Legal Encyclopedia: Taxes
In this entry about Chapter 98 – Trust Fund Code, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.
26-U.S.C.-4952 in the Legal Encyclopedia: Estate Law
In this entry about 26-U.S.C.-4952, find legal reference material, bibliographies and premiere content related to estate law in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate law-specific issues, written by authorities in the field.
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