Guns, Excise Taxes, and Wildlife Restoration (CRS Report for Congress)
| Release Date |
Revised March 18, 2013 |
| Report Number |
R42992 |
| Report Type |
Report |
| Authors |
M. Lynne Corn, Specialist in Natural Resources Policy; Jane G. Gravelle, Senior Specialist in Economic Policy |
| Source Agency |
Congressional Research Service |
| Older Revisions |
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Summary:
A federal excise tax on the manufacture, production, importation, and sale of firearms, shells, and cartridges, as well as archery equipment, provides funds for matching grants to states and territories for wildlife conservation, hunter education, and public shooting ranges. The program is called the Wildlife Restoration Fund, or Pittman-Robertson (P-R). The tax does not distinguish between equipment that is commonly used in hunting versus equipment that is rarely suitable for such use. The program has mandatory spending authority to the extent of receipts, and funds are distributed on a formula basis. As mandatory spending with a formula that makes future grants predictable to a significant degree, the P-R matching grants are very popular with state wildlife agencies and hunters. Increased sales of firearms and ammunition have a beneficial effect on funding for this program. Presently, however, reductions in state budgets could mean that not all states will be able to produce required local matches, and may not be able to use all of the available federal funds. P-R is also affected by sequestration. The Office of Management and Budget, based on the Budget Control Act of 2011 (BCA, P.L. 112-25), has determined that P-R's expenditures will be reduced by $21 million (5.1%) for FY2013.
