A bill to provide additional funds for certain projects relating to fish restoration, and for other purposes.

Summary

Title I: Fish Restoration Fund - Provides that, to carry out the provisions of the Act to provide that the United States shall aid the States in fish restoration and management projects, there is authorized to be appropriated an amount equal to the revenue accruing from tax imposed with respect to articles taxable at 10 percent by provisions of the Internal Revenue Code relating to sport fishing and underwater swimming. Title II: Tax on Sale of Sport Fishing and Underwater Swimming Equipment - Imposes upon the sale by the manufacturer, producer, or importer of any article of sport fishing equipment and any article of underwater sport swimming equipment a tax of 10 percent of the price for which such equipment is sold. Defines the term "sport fishing equipment."

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Documents

1 official file

• Introduced in Senate

  summary · EN · 10 July 1974

  Open at official source

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