Sport Fish Restoration and Recreational Boating Safety Act of 2014

Summary: .  Sport Fish Restoration and Recreational Boating Safety Act of 2014 - Amends the Federal Aid in Fish Restoration Act to reauthorize through FY2021 the Sport Fish Restoration and Boating Trust Fund. Extends the distributions of appropriations to: (1) the Department of the Interior for coastal wetlands distributions, the Clean Vessel Act of 1992, boating infrastructure, and national outreach and communications; and (2) the Department of Homeland Security (the department in which the Coast Guard is operating) for state recreational boating safety programs. Sets forth a formula that determines the maximum amount Interior may spend on administrative expenses incurred to implement the Act. Sets forth separate set-aside amounts through FY2021 for Coast Guard national recreational boating safety personnel and activities, the National Boating Safety Advisory Council (NBSAC), and boating safety activities of national nonprofit public service organizations. Amends the Internal Revenue Code to extend Fund transfer restriction exceptions through September 30, 2021.  Revokes a limitation on the amount the Coast Guard is authorized to allocate for national boating safety activities of national nonprofit public service organizations. Extends the NBSAC through September 30, 2021.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Sport Fish Restoration and 
Recreational Boating Safety Act of 2014''.

SEC. 2. DIVISION OF ANNUAL APPROPRIATIONS.

    Section 4 of the Federal Aid in Fish Restoration Act (16 U.S.C. 
777c) is amended--
            (1) in subsection (a), by striking ``2014'' and inserting 
        ``2021'';
            (2) by amending the heading in subsection (b) to read as 
        follows: ``Set-asides.--'';
            (3) in subsection (b)(1)--
                    (A) in subparagraph (A), by striking ``2014'' and 
                inserting ``2021'';
                    (B) in subparagraph (B)--
                            (i) in clause (i), by striking ``each of 
                        fiscal years 2001 and 2002, $9,000,000'' and 
                        inserting ``fiscal year 2015, $11,896,000'';
                            (ii) in clause (ii), by striking ``2003, 
                        $8,212,000'' and inserting ``2016, 
                        $12,299,000''; and
                            (iii) in clause (iii), by striking ``2004'' 
                        and inserting ``2017''; and
                    (C) by adding at the end the following:
                    ``(C) Set-aside for boating safety.--
                            ``(i) In general.--From the annual 
                        appropriation made in accordance with section 
                        3, for each fiscal year through 2021, the 
                        Secretary shall transfer to the Secretary of 
                        the department in which the Coast Guard is 
                        operating--
                                    ``(I) $5,000,000 for the purposes 
                                set forth in section 13107(c) of title 
                                46, United States Code;
                                    ``(II) $200,000 to fund the 
                                National Boating Safety Advisory 
                                Council established under section 13110 
                                of title 46, United States Code, and 
                                the authorized activities of the 
                                Council; and
                                    ``(III) not less than $7,000,000 
                                for national boating safety activities 
                                of national nonprofit public service 
                                organizations, and such sums made 
                                available for allocation and 
                                distribution shall remain available 
                                until expended.
                            ``(ii) Limitation.--The amounts specified 
                        in clause (i) for a fiscal year may not be 
                        included in the amount of the annual 
                        appropriation distributed under subsection (a) 
                        of this section for the fiscal year.'';
            (4) in subsection (b)(2)--
                    (A) in subparagraph (A), by striking ``under 
                paragraph (1) shall remain available for obligation for 
                use under that paragraph'' and inserting ``under 
                paragraph (1)(B) shall remain available for obligation 
                for use under paragraph (1)(A)''; and
                    (B) in subparagraph (B)--
                            (i) by striking ``under paragraph (1)'' and 
                        inserting ``under paragraph (1)(B)''; and
                            (ii) by striking ``subsection (e)'' and 
                        inserting ``subsection (c)'';
            (5) in subsection (d), by striking ``So much of any sum not 
        allocated'' and inserting ``Except as otherwise provided in 
        this section, so much of any sum not allocated''; and
            (6) in subsection (e)--
                    (A) in paragraph (1), by striking ``those 
                subsections'' and inserting ``those paragraphs'';
                    (B) by amending paragraph (2) to read as follows:
            ``(2) Maximum amount.--For fiscal year 2015, the Secretary 
        of the Interior may use not more than $1,200,000 in accordance 
        with paragraph (1). For each fiscal year thereafter, the 
        maximum amount that the Secretary of the Interior may use in 
        accordance with paragraph (1) shall be determined under 
        paragraph (3).''; and
                    (C) by adding at the end the following:
            ``(3) Annual adjusted maximum amount.--The maximum amount 
        referred to in paragraph (2) for fiscal year 2016 and each 
        fiscal year thereafter shall be the sum of--
                    ``(A) the available maximum amount for the 
                preceding fiscal year; and
                    ``(B) the amount determined by multiplying--
                            ``(i) the available maximum amount for the 
                        preceding fiscal year; and
                            ``(ii) the change, relative to the 
                        preceding fiscal year, in the Consumer Price 
                        Index for All Urban Consumers published by the 
                        Department of Labor.''.

SEC. 3. EXTENSION OF EXCEPTION TO LIMITATION ON TRANSFERS TO FUND.

    Section 9504(d)(2) of the Internal Revenue Code of 1986 is amended 
by striking ``2014,'' and inserting ``2021,''.

SEC. 4. RECREATIONAL BOATING SAFETY ALLOCATIONS.

    Section 13104 of title 46, United States Code, is amended by 
striking subsection (c).

SEC. 5. RECREATIONAL BOATING SAFETY.

    Section 13107(c) of title 46, United States Code, is amended--
            (1) in paragraph (1)--
                    (A) by striking ``subsection (a)(2)'' and inserting 
                ``subsection (b)(1)(C)''; and
                    (B) by striking ``(16 U.S.C. 777c(a)(2))'' and all 
                that follows through the end and inserting ``(16 U.S.C. 
                777c(b)(1)(C))--
                    ``(A) $5,000,000 is available to the Secretary for 
                payment of expenses of the Coast Guard for personnel 
                and activities directly related to coordinating and 
                carrying out the national recreational boating safety 
                program under this title, of which not less than 
                $2,000,000 shall be available to the Secretary only to 
                ensure compliance with chapter 43 of this title;
                    ``(B) $200,000 is available to the Secretary to 
                fund the National Boating Safety Advisory Council and 
                its authorized activities; and
                    ``(C) not less than $7,000,000 is available to the 
                Secretary for national boating safety activities of 
                national nonprofit public service organizations.''; and
            (2) in paragraph (3), by striking ``Amounts made 
        available'' and inserting ``Except for amounts made available 
        by paragraph (1)(C), amounts made available''.

SEC. 6. NATIONAL BOATING SAFETY ADVISORY COUNCIL.

    Section 13110(e) of title 46, United States Code, is amended by 
striking ``2020'' and inserting ``2021''.