Title I: Fish Restoration Fund - Authorizes an amount equal to the revenue accruing from the tax imposed by title II of this Act to be appropriated to the Fish Restoration Fund for fiscal year 1977 and each fiscal year thereafter.
Title II: Tax On Sale of Sport Fishing and Underwater Swimming Equipment - Imposes a tax under the Internal Revenue Code of 10 percent of the selling price on sport fishing and underwater swimming equipment.
Introduced in House
Introduced in House
Referred to House Committee on Merchant Marine and Fisheries.
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