A bill to provide additional funds to the States for carrying out restoration projects and programs.

Title I: Wildlife Restoration Fund - Amends the Federal Aid in Wildlife Restoration Act to: (1) make available to any State so much of the appropriation apportioned to it for any fiscal year for hunter education or public target range programs, which remain unexpended at the close of such fiscal year, for use in such programs during the succeeding fiscal year; (2) authorize the Secretary of the Interior to use any such funds, which remain unexpended at the close of such succeeding fiscal year, to assist one or more States in carrying out projects within their hunter education or public target range programs during the two fiscal years following such succeeding fiscal year; (3) authorize the Secretary to use any funds not expended for such projects before the close of such two- fiscal-year period to carry out the Migratory Bird Conservation Act; (4) require that certain revenues from taxes imposed on bows, arrows, and component parts of ammunition for firearms which accrue to the Wildlife Restoration Fund after fiscal year 1975 be apportioned among the States; (5) authorize the Secretary to pay funds to and cooperate with certain agencies of American Samoa in carrying out wildlife restoration projects; (6) include hunter education and public target range programs in Puerto Rico, American Samoa, Guam, and the Virgin Islands within the projects which may be funded by the Secretary under the Act; (7) authorize each State to use certain funds apportioned to it under the Act to pay not more than 75 percent of the cost of a hunter education or public target range program, or both; and (8) set forth requirements with respect to the expenditure of Federal funds for public target ranges.

Title II: Tax on Sale of Component Parts of Firearm Ammunition - Amends the Internal Revenue Code of 1954 to impose a tax on specified component parts of ammunition for firearms, and to exempt such articles from tax when purchased with funds appropriated for the military department.