§669b Authorization of Appropriations

Summary

Revenues from certain taxes named in 26 U.S.C. 4161(b) and 4181 must go into the Federal Aid to Wildlife Restoration Fund in the Treasury, starting with fiscal year 1975 and subject to the tax exceptions in 26 U.S.C. 4182. Those revenues can be spent to carry out this chapter until used up. Any state money not spent by the end of a fiscal year can still be used until the end of the next fiscal year. If a state’s project money is still unused when its time runs out, the Secretary of the Interior can use it for Migratory Bird Conservation Act projects. A subaccount called the Wildlife Conservation and Restoration Account is created inside the fund. Congress authorized $50,000,000 for that account in fiscal year 2001 to be divided among states for wildlife conservation and restoration programs. The Treasury may invest fund money not needed for the year in U.S. government bonds and buy or sell those bonds at market or issue price. Interest earned goes back into the fund, is available for allocation under section 4407, and becomes available for apportionment at the start of fiscal year 2033. Money moved into the Wildlife Conservation and Restoration Account must add to, not replace, existing sport fish and wildlife funds. States and tribes may use it to plan, update, and carry out conservation and restoration programs for many kinds of wildlife (including non-hunted species), education, and wildlife recreation. Priority goes to species with the greatest conservation need as the state program defines. For amounts in this subaccount, a state’s unspent apportionment at year-end stays available until the end of the second succeeding fiscal year.