Sec. 2. Findings
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Congress finds that— the Sport Fish Restoration and Boating Trust Fund established by section 9504(a) of the Internal Revenue Code of 1986 (referred to in this section as the Trust Fund ) was established in 1950 to provide dedicated funding for aquatic conservation and boating safety; the Trust Fund is a user fee-public benefit system funded through motorboat fuel tax receipts, import duties, and excise taxes on small engines, fishing equipment, and electric motors; the Trust Fund provides nearly $650,000,000 annually for recreational infrastructure projects, coastal wetlands restoration, and boating safety and conservation programs in all 50 States; since 2010, more than 28,000 acres of habitats have been restored and improved throughout coastal wetland ecosystems, which not only serve a critical role in conservation, but provide a significant economic benefit to coastal communities; the recreational boating and angling community, as well as State agencies, recognize the significant increase in the use of nonmotorized, human-propelled vessels in recent years; and growth of the human-propelled vessel community has required the Coast Guard and State agencies to use significant resources to address human-propelled vessel infrastructure, boating safety, law enforcement, and search and rescue needs, all of which are paid for by the Trust Fund.