In the Senate of the United States, 
June 17, 2020. 
Resolved, That the bill from the House of Representa-
tives (H.R. 1957) entitled ‘‘An Act to amend the Internal 
Revenue Code of 1986 to modernize and improve the Internal 
Revenue Service, and for other purposes.’’, do pass with the 
following 
AMENDMENTS: 
Strike all after the enacting clause and insert the 
following: 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Great American Out-
doors Act’’. 
SEC. 2. NATIONAL PARKS AND PUBLIC LAND LEGACY RES-
TORATION FUND. 
(a) IN GENERAL.—Subtitle II of title 54, United 
States Code, is amended by inserting after chapter 2003 
the following:
† HR 1957 EAS 
‘‘CHAPTER 2004—NATIONAL PARKS AND 
PUBLIC LAND LEGACY RESTORATION 
FUND 
‘‘Sec. 
‘‘200401. Definitions. 
‘‘200402. National Parks and Public Land Legacy Restoration Fund. 
‘‘§ 200401. Definitions 
‘‘In this chapter: 
‘‘(1) ASSET.—The term ‘asset’ means any real 
property, including any physical structure or group-
ing of structures, landscape, trail, or other tangible 
property, that— 
‘‘(A) has a specific service or function; and 
‘‘(B) is tracked and managed as a distinct, 
identifiable entity by the applicable covered 
agency. 
‘‘(2) COVERED
AGENCY.—The term ‘covered 
agency’ means— 
‘‘(A) the Service; 
‘‘(B) the United States Fish and Wildlife 
Service; 
‘‘(C) the Forest Service; 
‘‘(D) the Bureau of Land Management; and 
‘‘(E) the Bureau of Indian Education. 
‘‘(3) FUND.—The term ‘Fund’ means the Na-
tional Parks and Public Land Legacy Restoration 
Fund established by section 200402(a).
† HR 1957 EAS 
‘‘(4) PROJECT.—The term ‘project’ means any 
activity to reduce or eliminate deferred maintenance 
of an asset, which may include resolving directly re-
lated infrastructure deficiencies of the asset that 
would not by itself be classified as deferred mainte-
nance. 
‘‘§ 200402. National Parks and Public Land Legacy 
Restoration Fund 
‘‘(a) ESTABLISHMENT.—There is established in the 
Treasury of the United States a fund to be known as the 
‘National Parks and Public Land Legacy Restoration 
Fund’. 
‘‘(b) DEPOSITS.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), for each of fiscal years 2021 through 2025, 
there shall be deposited in the Fund an amount equal 
to 50 percent of all energy development revenues due 
and payable to the United States from oil, gas, coal, 
or alternative or renewable energy development on 
Federal land and water credited, covered, or deposited 
as miscellaneous receipts under Federal law in the 
preceding fiscal year. 
‘‘(2) MAXIMUM AMOUNT.—The amount deposited 
in the Fund under paragraph (1) shall not exceed 
$1,900,000,000 for any fiscal year.
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‘‘(3) EFFECT ON OTHER REVENUES.—Nothing in 
this section affects the disposition of revenues that— 
‘‘(A) are due to the United States, special 
funds, trust funds, or States from mineral and 
energy development on Federal land and water; 
or 
‘‘(B) have been otherwise appropriated— 
‘‘(i) under Federal law, including— 
‘‘(I) the Gulf of Mexico Energy 
Security Act of 2006 (43 U.S.C. 1331 
note; Public Law 109–432); and 
‘‘(II) the Mineral Leasing Act (30 
U.S.C. 181 et seq.); or 
‘‘(ii) from— 
‘‘(I) the Land and Water Con-
servation Fund established under chap-
ter 2003; or 
‘‘(II) the Historic Preservation 
Fund established under chapter 3031. 
‘‘(c) AVAILABILITY OF FUNDS.—Amounts deposited in 
the Fund shall be available to the Secretary and the Sec-
retary of Agriculture, as provided in subsection (e), without 
further appropriation or fiscal year limitation. 
‘‘(d) INVESTMENT OF AMOUNTS.—
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‘‘(1) IN GENERAL.—The Secretary may request 
the Secretary of the Treasury to invest any portion 
of the Fund that is not, as determined by the Sec-
retary, in consultation with the Secretary of Agri-
culture, required to meet the current needs of the 
Fund. 
‘‘(2) REQUIREMENT.—An investment requested 
under paragraph (1) shall be made by the Secretary 
of the Treasury in a public debt security— 
‘‘(A) with a maturity suitable to the needs 
of the Fund, as determined by the Secretary; and 
‘‘(B) bearing interest at a rate determined 
by the Secretary of the Treasury, taking into 
consideration current market yields on out-
standing marketable obligations of the United 
States of comparable maturity. 
‘‘(3) CREDITS TO FUND.—The income on invest-
ments of the Fund under this subsection shall be cred-
ited to, and form a part of, the Fund. 
‘‘(e) USE OF FUNDS.— 
‘‘(1) IN
GENERAL.—Amounts deposited in the 
Fund for each fiscal year shall be used for priority 
deferred maintenance projects in the System, in the 
National Wildlife Refuge System, on public land ad-
ministered by the Bureau of Land Management, for
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the Bureau of Indian Education schools, and in the 
National Forest System, as follows: 
‘‘(A) 70 percent of the amounts deposited in 
the Fund for each fiscal year shall be allocated 
to the Service. 
‘‘(B) 15 percent of the amounts deposited in 
the Fund for each fiscal year shall be allocated 
to the Forest Service. 
‘‘(C) 5 percent of the amounts deposited in 
the Fund for each fiscal year shall be allocated 
to the United States Fish and Wildlife Service. 
‘‘(D) 5 percent of the amounts deposited in 
the Fund for each fiscal year shall be allocated 
to the Bureau of Land Management. 
‘‘(E) 5 percent of the amounts deposited in 
the Fund for each fiscal year shall be allocated 
to the Bureau of Indian Education. 
‘‘(2) LIMITATIONS.— 
‘‘(A) NON-TRANSPORTATION
PROJECTS.— 
Over the term of the Fund, within each covered 
agency, not less than 65 percent of amounts from 
the Fund shall be allocated for non-transpor-
tation projects. 
‘‘(B) 
TRANSPORTATION
PROJECTS.—The 
amounts remaining in the Fund after the alloca-
† HR 1957 EAS 
tions required under subparagraph (A) may be 
allocated for transportation projects of the cov-
ered agencies, including paved and unpaved 
roads, bridges, tunnels, and paved parking areas. 
‘‘(C) PLAN.—Any priority deferred mainte-
nance project funded under this section shall be 
consistent with an applicable transportation, de-
ferred maintenance, or capital improvement 
plan developed by the applicable covered agency. 
‘‘(f) PROHIBITED USE OF FUNDS.—No amounts in the 
Fund shall be used— 
‘‘(1) for land acquisition; 
‘‘(2) to supplant discretionary funding made 
available for annually recurring facility operations, 
maintenance, and construction needs; or 
‘‘(3) for bonuses for employees of the Federal 
Government that are carrying out this section. 
‘‘(g) SUBMISSION OF PRIORITY LIST OF PROJECTS TO 
CONGRESS.—Not later than 90 days after the date of enact-
ment of this section, the Secretary and the Secretary of Ag-
riculture shall submit to the Committees on Energy and 
Natural Resources and Appropriations of the Senate and 
the Committees on Natural Resources and Appropriations 
of the House of Representatives a list of projects to be funded 
for fiscal year 2021 that—
† HR 1957 EAS 
‘‘(1) are identified by the Secretary and the Sec-
retary of Agriculture as priority deferred mainte-
nance projects; and 
‘‘(2) as of the date of the submission of the list, 
are ready to be implemented. 
‘‘(h) SUBMISSION OF ANNUAL LIST OF PROJECTS TO 
CONGRESS.—Until the date on which all of the amounts 
in the Fund are expended, the President shall annually sub-
mit to Congress, together with the annual budget of the 
United States, a list of projects to be funded from the Fund 
that includes a detailed description of each project, includ-
ing the estimated expenditures from the Fund for the project 
for the applicable fiscal year. 
‘‘(i) ALTERNATE ALLOCATION.— 
‘‘(1) IN
GENERAL.—Appropriations Acts may 
provide for alternate allocation of amounts made 
available under this section, consistent with the allo-
cations to covered agencies under subsection (e)(1). 
‘‘(2) ALLOCATION BY PRESIDENT.— 
‘‘(A) NO
ALTERNATE
ALLOCATIONS.—If 
Congress has not enacted legislation establishing 
alternate allocations by the date on which the 
Act making full-year appropriations for the De-
partment of the Interior, Environment, and Re-
lated Agencies for the applicable fiscal year is
† HR 1957 EAS 
enacted into law, amounts made available under 
subsection (c) shall be allocated by the President. 
‘‘(B) INSUFFICIENT
ALTERNATE
ALLOCA-
TION.—If Congress enacts legislation establishing 
alternate allocations for amounts made available 
under subsection (c) that are less than the full 
amount appropriated under that subsection, the 
difference between the amount appropriated and 
the alternate allocation shall be allocated by the 
President. 
‘‘(j) PUBLIC DONATIONS.— 
‘‘(1) IN GENERAL.—The Secretary and the Sec-
retary of Agriculture may accept public cash or in- 
kind donations that advance efforts— 
‘‘(A) to reduce the deferred maintenance 
backlog; and 
‘‘(B) to encourage relevant public-private 
partnerships. 
‘‘(2) CREDITS TO FUND.—Any cash donations 
accepted under paragraph (1) shall be— 
‘‘(A) credited to, and form a part of, the 
Fund; and 
‘‘(B) allocated to the covered agency for 
which the donation was made.
† HR 1957 EAS 
‘‘(3) OTHER ALLOCATIONS.—Any donations allo-
cated to a covered agency under paragraph (2)(B) 
shall be allocated to the applicable covered agency 
independently of the allocations under subsection 
(e)(1). 
‘‘(k) 
REQUIRED
CONSIDERATION
FOR
ACCESSI-
BILITY.—In expending amounts from the Fund, the Sec-
retary and the Secretary of Agriculture shall incorporate 
measures to improve the accessibility of assets and accom-
modate visitors and employees with disabilities in accord-
ance with applicable law.’’. 
(b) CLERICAL AMENDMENT.—The table of chapters for 
subtitle II of title 54, United States Code, is amended by 
inserting after the item relating to chapter 2003 the fol-
lowing: 
‘‘2004. National Parks and Public Land Legacy Restoration Fund .........200401’’. 
(c) GAO STUDY.—Not later than 5 years after the date 
of enactment of this Act, the Comptroller General of the 
United States shall— 
(1) conduct a study on the implementation of 
this section and the amendments made by this section, 
including whether this section and the amendments 
made by this section have effectively reduced the pri-
ority deferred maintenance backlog of the covered 
agencies (as that term is defined in section 200401 of 
title 54, United States Code); and
† HR 1957 EAS 
(2) submit to Congress a report that describes the 
results of the study under paragraph (1). 
SEC. 3. PERMANENT FULL FUNDING OF THE LAND AND 
WATER CONSERVATION FUND. 
(a) IN GENERAL.—Section 200303 of title 54, United 
States Code, is amended to read as follows: 
‘‘§ 200303. Availability of funds 
‘‘(a) IN GENERAL.—Any amounts deposited in the 
Fund under section 200302 for fiscal year 2020 and each 
fiscal year thereafter shall be made available for expendi-
ture for fiscal year 2021 and each fiscal year thereafter, 
without further appropriation or fiscal year limitation, to 
carry out the purposes of the Fund (including accounts and 
programs made available from the Fund pursuant to the 
Further Consolidated Appropriations Act, 2020 (Public 
Law 116–94; 133 Stat. 2534)). 
‘‘(b) ADDITIONAL AMOUNTS.—Amounts made avail-
able under subsection (a) shall be in addition to amounts 
made available to the Fund under section 105 of the Gulf 
of Mexico Energy Security Act of 2006 (43 U.S.C. 1331 
note; Public Law 109–432) or otherwise appropriated from 
the Fund. 
‘‘(c) ALLOCATION AUTHORITY.— 
‘‘(1) SUBMISSION
OF
COST
ESTIMATES.—The 
President shall submit to Congress detailed account,
† HR 1957 EAS 
program, and project allocations of the full amount 
made available under subsection (a)— 
‘‘(A) for fiscal year 2021, not later than 90 
days after the date of enactment of the Great 
American Outdoors Act; and 
‘‘(B) for each fiscal year thereafter, as part 
of the annual budget submission of the President. 
‘‘(2) ALTERNATE ALLOCATION.— 
‘‘(A) IN
GENERAL.—Appropriations Acts 
may provide for alternate allocation of amounts 
made available under subsection (a), including 
allocations by account, program, and project. 
‘‘(B) ALLOCATION BY PRESIDENT.— 
‘‘(i) NO ALTERNATE ALLOCATIONS.—If 
Congress has not enacted legislation estab-
lishing alternate allocations by the date on 
which the Act making full-year appropria-
tions for the Department of the Interior, 
Environment, and Related Agencies for the 
applicable fiscal year is enacted into law, 
amounts made available under subsection 
(a) shall be allocated by the President. 
‘‘(ii) INSUFFICIENT ALTERNATE ALLO-
CATION.—If Congress enacts legislation es-
tablishing alternate allocations for amounts
† HR 1957 EAS 
made available under subsection (a) that 
are less than the full amount appropriated 
under that subsection, the difference between 
the amount appropriated and the alternate 
allocation shall be allocated by the Presi-
dent. 
‘‘(3) RECREATIONAL PUBLIC ACCESS.—Amounts 
expended from the Fund under this section shall be 
consistent with the requirements for recreational pub-
lic access for hunting, fishing, recreational shooting, 
or other outdoor recreational purposes under section 
200306(c). 
‘‘(4) ANNUAL REPORT.—The President shall sub-
mit to Congress an annual report that describes the 
final allocation by account, program, and project of 
amounts made available under subsection (a), includ-
ing a description of the status of obligations and ex-
penditures.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 200302(c) of title 54, United States 
Code, is amended by striking paragraph (3). 
(2) Section 200306(a)(2)(B) of title 54, United 
States Code, is amended by striking clause (iii). 
(c) CLERICAL AMENDMENT.—The table of sections for 
chapter 2003 of title 54, United States Code, is amended
† HR 1957 EAS 
by striking the item relating to section 200303 and insert-
ing the following: 
‘‘200303. Availability of funds.’’. 
Amend the title so as to read: ‘‘An Act to amend 
title 54, United States Code, to establish, fund, and pro-
vide for the use of amounts in a National Parks and 
Public Land Legacy Restoration Fund to address the 
maintenance backlog of the National Park Service, the 
United States Fish and Wildlife Service, the Bureau of 
Land Management, the Forest Service, and the Bureau 
of Indian Education, and to provide permanent, dedi-
cated funding for the Land and Water Conservation 
Fund, and for other purposes.’’. 
Attest: 
Secretary.