A bill entitled the Recreational Boating Safety Program Funding Improvement Act.

Summary: Amends the Internal Revenue Code to require the transfer of specified amounts equivalent to the motorboat fuel taxes received during a year by the Highway Trust Fund to the land and water conservation fund. 
Extends the authority to make amounts in the Boat Safety Account available for State recreational boating safety programs. 
Amends the Dingell-Johnson Sport Fish Restoration Act to require for FY 1995 through 1998 the transfer of specified amounts from the Sport Fish Restoration Account to the Boat Safety Account of the Aquatic Resources Trust Fund for recreational boating safety programs. Earmarks specified amounts for qualified projects under the Clean Vessel Act of 1992.  Transfers unobligated amounts for recreational boating safety programs. 
Amends Federal shipping law to make a specified amount of funds from the Boat Safety Account available for expenditures out of the operating expenses account of the Coast Guard for services provided by it for recreational boating safety, including services provided by the Coast Guard Auxiliary. 
Authorizes expenditure of the balance of amounts transferred each year to the Boat Safety Account for State recreational boating safety programs.

SECTION 1. TRANSFERS OF MOTORBOAT FUEL TAXES FROM HIGHWAY TRUST FUND.

    (a) Authorization of Transfers.--Section 9503(c)(4) of the Internal 
Revenue Code of 1986 (26 U.S.C. 9503(c)(4)) is amended--
            (1) by striking subparagraph (A) of section 9503(c)(4);
            (2) by redesignating subparagraph (B) as subparagraph (A) 
        and amending it to read as follows:
                    ``(A) $1,000,000 per year transferred to land and 
                water conservation fund.--
                            ``(i) In general.--The Secretary shall pay 
                        from time to time from the Highway Trust Fund 
                        into the land and water conservation fund 
                        provided for in title I of the Land and Water 
                        Conservation Fund Act of 1965 amounts (as 
                        determined by him) equivalent to the motorboat 
                        fuel taxes received on or after October 1, 
                        1993, and before October 1, 1997.
                            ``(ii) Limitation.--The aggregate amount 
                        transferred under this subparagraph during any 
                        fiscal year shall not exceed $1,000,000.'';
            (3) by striking ``or (B)'' in clause (ii) of subparagraph 
        (B) (as so redesignated); and
            (4) by redesignating subparagraphs (D) and (E) as 
        subparagraphs (C) and (D), respectively.
    (b) Technical Amendment.--Section 9504(d) of the Internal Revenue 
Code of 1986 (26 U.S.C. 9504(d)) is amended by striking ``Boat Safety 
Account and''.
    (c) Effective Date.--This amendment shall be effective October 1, 
1993.

SEC. 2. TECHNICAL AMENDMENTS TO AQUATIC RESOURCES TRUST FUND.

    (a) Section 9504(a)(2) of the Internal Revenue Code of 1986 (26 
U.S.C. 9504(a)(2)) is amended by inserting after ``section 9602(b)'' 
the following: ``of this title, or as provided in subsection 4(a) 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 (64 Stat. 430; 16 U.S.C. 777c), as 
amended,''.
    (b) Section 9504(b)(2)(A) of the Internal Revenue Code of 1986 (26 
U.S.C. 9504(b)(2)(A)) is amended by striking ``(as in effect on October 
1, 1988)''.
    (c) Section 9504(c) of the Internal Revenue Code of 1986 (26 U.S.C. 
9504(c)) is amended to read as follows:
    ``(c) Expenditures From Boat Safety Account.--Amounts in the Boat 
Safety Account shall be available for making expenditures before April 
1, 1999, to carry out the purposes of section 13106 of title 46, United 
States Code.''.
    (d) Effective Dates.--The amendment to section (a) shall be 
effective October 1, 1994. The amendments to sections (b) and (c) shall 
be effective October 1, 1993.

SEC. 3. FUNDING FOR RECREATIONAL BOATING SAFETY PROGRAMS.

    (a) Transfer.--Section 4 of the Act of August 9, 1950 (16 U.S.C. 
777c) is amended--
            (1) by redesignating subsections (a), (b), (c), (d), and 
        (e) in order, as subsections (b), (c), (d), (e), and (f);
            (2) by inserting before subsection (b) (as so redesignated) 
        the following new subsection:
    ``(a) Of each annual appropriation made in accordance with the 
provisions of section 3 of this Act (16 U.S.C. 777b) from transfers 
made from the Highway Trust Fund to the Sport Fish Restoration Account 
for motorboat fuel taxes received on or after October 1, 1993, and 
before October 1, 1997, the Secretary of the Interior shall transfer to 
the Boat Safety Account of the Aquatic Resources Trust Fund an amount 
equal to $77,500,000 for fiscal year 1995, $80,000,000 for each of 
fiscal years 1996 and 1997, and $90,000,000 for fiscal year 1998, to be 
expended by the Secretary of Transportation for recreational boating 
safety programs under section 13106 of title 46, United States Code.'';
            (3) in subsection (b) (as so redesignated) by striking 
        ``The Secretary of the Interior'' through ``section 3 of this 
        Act'' and inserting the following: ``Of the balance of each 
        annual appropriation remaining after making the distribution 
        under subsection (a), the Secretary of the Interior shall 
        distribute 18 per centum'';
            (4) by amending subsection (c) (as so redesignated) to read 
        as follows:
    ``(c) Of the balance of each annual appropriation remaining after 
making the distribution under subsections (a) and (b), an amount equal 
to $7,500,000 for fiscal year 1995, and $10,000,000 for each of fiscal 
years 1996 and 1997, shall be available for two years for obligation 
under section 5604(c) of the Clean Vessel Act of 1992. The Secretary of 
the Interior may make grants for qualified projects in an amount up to 
the amount available under this paragraph. Amounts unobligated by the 
Secretary of the Interior after two years shall be transferred to the 
Secretary of Transportation and be expended for State recreational 
boating safety programs under section 13106(b)(1) of title 46, United 
States Code.'';
            (5) in subsection (d) (as so redesignated) by striking 
        ``(a) and (b)'' and inserting ``(a), (b), and (c)''; and
            (6) in subsection (e) (as so redesignated) by striking 
        ``and (c)'' and inserting ``(c), and (d)''.
    (b) Effective Date.--This amendment shall be effective October 1, 
1994.

SEC. 4. AUTHORIZATION OF EXPENDITURES FOR RECREATIONAL BOATING SAFETY 
              PROGRAMS.

    Section 13106 of title 46, United States Code, is amended--
            (1) by striking subsection (c);
            (2) by redesignating subsections (a) and (b), in order, as 
        subsections (b) and (c);
            (3) by inserting before subsection (b) (as so redesignated) 
        the following new subsection:
    ``(a) Of the amount transferred for each fiscal year to the Boat 
Safety Account under section 4 of the Act of August 9, 1950 (16 U.S.C. 
777c), as amended, $35,000,000 is available to the Secretary for 
expenditures out of the operating expenses account of the Coast Guard 
for services provided by the Coast Guard for recreational boating 
safety, including services provided by the Coast Guard Auxiliary. 
Amounts made available by this subsection shall remain available until 
expended.'';
            (4) by amending subsection 13106(b)(1) (as so redesignated) 
        to read as follows:
    ``(b)(1) Subject to paragraph (2), the Secretary may expend the 
balance of the amount transferred each fiscal year to the Boat Safety 
Account under section 4 of the Act of August 9, 1950 (16 U.S.C. 777c), 
as amended, for State recreational boating safety programs as provided 
under the guidelines established under subsection (c) of this section. 
The amount shall be allocated as provided under section 13103 of this 
title. Amounts made available by this subsection shall remain available 
until expended. Amounts previously obligated but released by payment of 
a final voucher or modification of a program acceptance shall be 
credited to the balance of unobligated amounts and are immediately 
available for expenditure.'';
            (5) by amending the catchline of section 13106 to read as 
        follows:
``Sec. 13106. Spending authority for recreational boating safety 
              programs'';
        and
            (6) by amending the item relating to section 13106 in the 
        table of sections at the beginning of chapter 131 of title 46, 
        United States Code, to read as follows:

``13106. Spending authority for recreational boating safety 
                            programs.''.
    (b) Effective Date.--This amendment shall be effective October 1, 
1994.