50 CFR § 86.30 - What is the source of BIG funds?

---
identifier: "/us/cfr/t50/s86.30"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "50 CFR § 86.30 - What is the source of BIG funds?"
title_number: 50
title_name: "Wildlife and Fisheries"
section_number: "86.30"
section_name: "What is the source of BIG funds?"
chapter_name: "UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR"
subchapter_number: "F"
subchapter_name: "FINANCIAL ASSISTANCE—WILDLIFE AND SPORT FISH RESTORATION PROGRAM"
part_number: "86"
part_name: "BOATING INFRASTRUCTURE GRANT PROGRAM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "16 U.S.C. 777c, g, and g-1."
regulatory_source: "80 FR 26161, May 6, 2015, unless otherwise noted."
cfr_part: "86"
---


# 86.30 What is the source of BIG funds?

(a) BIG receives Federal funding as a percentage of the annual revenues to the Sport Fish Restoration and Boating Trust Fund (Trust Fund) [26 U.S.C. 4161(a), 4162, 9503(c), and 9504].

(b) The Trust Fund receives revenue from sources including:

(1) Excise taxes paid by manufacturers on sportfishing equipment and electric outboard motors;

(2) Fuel taxes attributable to motorboats and nonbusiness use of small-engine power equipment; and

(3) Import duties on fishing tackle, yachts, and pleasure craft.