U.S. Fish & Wildlife Service
Wildlife & Sport Fish Restoration Program

Wildlife Restoration Act Amendments

1951 1970 1997 2005
1954 1972 2000  
   

1951 First Amendment to WR Act

  • Amendment made funds permanent and indefinite
  • Funds are distributed automatically each year without delay by Congressional budgets.

1954 Amendment

  • Increased excise tax collected on sporting arms and ammunitions from 10% to 11%

WR Act | WR Act Amendments

1970 Amendment

  • Public Law 91-503 reallocated 10% excise tax on pistols and revolvers from the general treasury to Wildlife Restoration
  • 1/2 of the revenue from tax on pistols and revolvers may be used on hunter education grants. Apportioned to States based on population.

1972 Amendment

  • Public Law 92-558 created an 11% excise tax on bows, arrows and archery accessories to be deposited in the Wildlife Restoration Fund
  • 1/2 of tax on bows, arrows and archery accessories may be used on hunter education grants. Apportioned to States based on population.

1997 Amendment

  • Taxpayer Relief Act H.R. 2014 replaced 11% excise tax on arrows with a manufacturer's tax of 12.4% on arrow components

2000 Amendment

  • Federal Assistance Improvement Act set aside 8 million dollars per year to enhance hunter education and shooting range development

2005 Amendment

  • SAFETEA-LU amended excise taxes to exempt manufactures of less than 50 firearms per year from paying excise taxes