110 HR 2735 IH: National Wildlife Refuge Checkoff
U.S. House of Representatives
2007-06-14
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.This Act may be cited as the
National Wildlife Refuge System
Operations Enhancement Act of 2007
.
2.
(a)The
Congress finds the following:
(1)The National
Wildlife Refuge System is a unique network of Federal lands that provides
wildlife dependent recreational opportunities to the overwhelming majority of
the 40 million people who visit at least one refuge in a year.
(2)There are 547
national wildlife refuges comprised of 96 million acres of Federal land. These
refuges are located in every State, island possession, and territory of the
United States. These lands are a national treasure.
(3)A
decade ago, the Congress enacted the National Wildlife Refuge System
Improvement Act of 1997 (Public Law 105–97), which was a landmark law that
established for the first time an organic statute and mission statement for the
System.
(4)Four years ago,
the National Wildlife Refuge System celebrated the 100th anniversary of the
designation of the first refuge by President Theodore Roosevelt at Pelican
Island, Florida on March 14, 1903.
(5)In
commemoration of that historic event, the Congress created the National
Wildlife Refuge System Centennial Commission and appropriated the highest level
of funding ever for refuge operations.
(6)Since the end of
that anniversary celebration, however, funding for refuge operations has
significantly declined, and the United States Fish and Wildlife Service has not
received adequate funding to offset either inflation or uncontrollable fixed
costs like salary and benefit increases, energy costs, and General Services
Administration rent adjustments.
(7)The net result is
that the United States Fish and Wildlife Service now has 600 vacant positions
with a total workforce of only 9,000 full-time employees. There are also now 86
refuges that are closed to the public and 188 refuges that are
unstaffed.
(8)According to the
Cooperative Alliance for Refuge Enhancement, a coalition of 20 conservation and
hunting organizations including Ducks Unlimited, the National Audubon Society,
and the Congressional Sportsmen’s Foundation, “[t]he National Wildlife Refuge
System faces a crippling conservation deficit”.
(9)According to the
United States Fish and Wildlife Service with respect to the Northeast Region of
the Service, “[i]n three years, 74 percent of the national wildlife refuges (70
refuges) would be operating either ‘in the red’ or at crisis levels, in 5
years, 89 percent, and in 7 years, 93 percent”. This funding crisis is being
felt throughout the National Wildlife Refuge System.
(10)It is essential
that the Congress appropriate additional funds for refuge operations and enact
new funding mechanisms that alleviate some, if not all, of these staggering
operational deficits.
(b)The
purpose of this Act is to establish new funding mechanisms to pay for the
otherwise unfunded costs of operating and maintaining the National Wildlife
Refuge System.
<enum>I</enum><header>Migratory bird
hunting stamps</header>
<section id="H43FC617CA57340A18FE64FA70000936D"><enum>101.</enum><header>Price of
stamp</header>
<subsection id="H15188C98BCCE4A0A8CB9100707005355"><enum>(a)</enum><header>Increase in
price</header>
<paragraph id="HDA31DB4D1F8049768E0049894FD21164"><enum>(1)</enum><header>In
general</header><text>Sections 2(b) of the Act of March 16, 1934 (chapter 71;
<external-xref legal-doc="usc" parsable-cite="usc/16/718b">16 U.S.C. 718b(b)</external-xref>), popularly known as the Duck Stamp Act, is amended to read
as follows:</text>
<quoted-block id="H0946604183D443E582BDD2C205BD147D" style="OLC">
<subsection id="H5413C894F7744054A4F45222AE00F802"><enum>(b)</enum><header>Price of
stamp</header><text>A person authorized to sell stamps under this section shall
collect, for each stamp sold—</text>
<paragraph id="HD7A1DE7984EA4DC4AA6EDAE11C8C3FEF"><enum>(1)</enum><text>$20 for a stamp
for any of hunting years 2008 through 2010; and</text>
</paragraph><paragraph id="H85D287A90DC84F4C9B8B54C300B86690"><enum>(2)</enum><text>$25 for a stamp
for each hunting year after hunting year
2010.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HE425B59ADF7B408599505910CE2B86F5"><enum>(2)</enum><header>Limitation on
application</header><text>This subsection shall not affect the application of
section 2 of such Act before July 1, 2008.</text>
</paragraph></subsection><subsection id="H4EDF1B07F8B34B55B270D07761CA01C5"><enum>(b)</enum><header>Use of
additional funds</header><text>Section 4(b) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/16/718d">16 U.S.C. 718d(b)</external-xref>) is
amended—</text>
<paragraph id="H99C9866ACE7147C591DEC91E8F8FC350"><enum>(1)</enum><text>in paragraph (1),
by striking <quote>So much</quote> and inserting <quote>Subject to paragraph
(3), so much</quote>;</text>
</paragraph><paragraph id="H45F1120EECA04C87BAD53D94951E4C6C"><enum>(2)</enum><text>in paragraph (2),
by striking <quote>paragraph (3) and subsection (c)</quote> and inserting
<quote>paragraphs (3) and (4)</quote>; and</text>
</paragraph><paragraph id="HD269F26EB25F4399A710E8AF802EC8B3"><enum>(3)</enum><text>by adding at the
end the following:</text>
<quoted-block id="H077E05CFF71241A3B226D4834721F611" style="OLC">
<paragraph id="HE793EA0C49704871B739DFE211FCE596"><enum>(4)</enum><header>Refuge
operations</header><text>The amount received for each stamp sold in excess of
$15.00 shall be used by the Secretary for the costs of national wildlife refuge
operations.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection></section><section id="HF6F725C1B9A04983948BD343C575A580"><enum>102.</enum><header>Sense of
Congress</header><text display-inline="no-display-inline">It is the sense of
the Congress that nothing in this title should directly or indirectly cause a
net decrease in total funds received by the United States Fish and Wildlife
Service for national wildlife refuge operations account below the level that
would otherwise have been received but for the enactment of this
section.</text>
</section><enum>II</enum><header>Special postage
stamp</header>
<section id="HB474CAF9F18947A08488F2FEBA18F4D7"><enum>201.</enum><header>Short
title</header><text display-inline="no-display-inline">This title may be cited
as the <quote><short-title>National Wildlife Refuge System
Semipostal Stamp Act of 2007</short-title></quote>.</text>
</section><section id="H04DCC6F881D048F69005217B04FCF6E0"><enum>202.</enum><header>Special postage
stamp for the National Wildlife Refuge System</header>
<subsection id="H8904064D969F4BC7A800B6BBFF725DD2"><enum>(a)</enum><header>In
general</header><text>In order to afford a convenient way for members of the
public to contribute to funding for the operations of the National Wildlife
Refuge System, the United States Postal Service shall provide for a special
postage stamp in accordance with subsection (b).</text>
</subsection><subsection id="H39432688FC974828AECFDBFBAC000FE"><enum>(b)</enum><header>Terms and
conditions</header><text>The issuance and sale of the stamp referred to in
subsection (a) shall be governed by <external-xref legal-doc="usc" parsable-cite="usc/39/416">section 416</external-xref> of title 39, United States
Code, and regulations under such section, subject to the following:</text>
<paragraph id="H030F671F557A42038283121383B98762"><enum>(1)</enum><header>Disposition of
proceeds</header><text>All amounts becoming available from the sale of such
stamp shall be transferred to the United States Fish and Wildlife Service, for
the purpose described in subsection (a), through payments which shall be made
at least twice a year.</text>
</paragraph><paragraph id="H39FD264DF2204F5E8B9ECE55007281AB"><enum>(2)</enum><header>Duration</header><text>Such
stamp shall be made available to the public for a period of at least 3 years,
beginning no later than 12 months after the date of the enactment of this
Act.</text>
</paragraph><paragraph id="HBB0EBE7C29C04B66B8B84154CFD773F1"><enum>(3)</enum><header>Limitation</header><text>Such
stamp shall not be counted for purposes of applying any numerical limitation
under subsection (e)(1)(C) of such section.</text>
</paragraph></subsection></section><enum>III</enum><header>Designation of
income tax overpayment</header>
<section id="HC221BC769DE840D5B1DFA533C24B8D7E"><enum>301.</enum><header>Short
title</header><text display-inline="no-display-inline">This title may be cited
as <quote><short-title>National Wildlife Refuge Checkoff
Act of 2007</short-title></quote>.</text>
</section><section id="H329E6CF06F194786AC4F05D7C2153B65"><enum>302.</enum><header>Designation of
overpayments and contributions for the National Wildlife Refuge System Trust
Fund</header>
<subsection id="H7539781C28E0421B92E8C3A45F5D3CAE"><enum>(a)</enum><header>In
general</header><text>Subchapter A of chapter 61 of the Internal Revenue Code
of 1986 (relating to returns and records) is amended by adding at the end
thereof the following new part:</text>
<quoted-block display-inline="no-display-inline" id="HCB75A355CAFC4E9A962310122E498716" style="OLC">
<part id="H998830E713E0441E97840688FBA03948"><enum>IX</enum><header>Designation of
overpayments and contributions for the National Wildlife Refuge System Trust
Fund</header>
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 6097. Amounts for National Wildlife
Refuge System Trust Fund.</toc-entry>
</toc>
<section id="H25152B4EF21F45178DF1C369740546C1"><enum>6097.</enum><header>Amounts for
National Wildlife Refuge System Trust Fund</header>
<subsection id="H2A37BF8F24144089846109C223156D23"><enum>(a)</enum><header>In
general</header><text>With respect to each taxpayer’s return for the taxable
year of the tax imposed by chapter 1, such taxpayer may designate that—</text>
<paragraph id="HE33006D23DCA4C18A2F0E0CB3D98CF5"><enum>(1)</enum><text>$1 of any
overpayment of such tax for such taxable year, and</text>
</paragraph><paragraph id="H378DA08A14E64D190000BAEA28C9069D"><enum>(2)</enum><text>any cash
contribution which the taxpayer includes with such return,</text>
</paragraph><continuation-text continuation-text-level="subsection">be paid
over to the National Wildlife Refuge System Trust Fund.</continuation-text></subsection><subsection id="H89B8BB5F8A264AECB99C9E82B6D6127F"><enum>(b)</enum><header>Joint
returns</header><text>In the case of a joint return showing an overpayment of
$2 or more, each spouse may designate $1 of such overpayment under subsection
(a)(1).</text>
</subsection><subsection id="H85C70A63075646099390CA33524B164E"><enum>(c)</enum><header>Manner and time
of designation</header><text>A designation under subsection (a) may be made
with respect to any taxable year only at the time of filing the return of the
tax imposed by chapter 1 for such taxable year. Such designation shall be made
on the first page of the return.</text>
</subsection><subsection id="H0B37436A55E342E1B0A1282E7BBF00DA"><enum>(d)</enum><header>Overpayments
treated as refunded</header><text>For purposes of this title, any overpayment
of tax designated under subsection (a) shall be treated as being refunded to
the taxpayer as of the last date prescribed for filing the return of tax
imposed by chapter 1 (determined without regard to extensions) or, if later,
the date the return is
filed.</text>
</subsection></section></part><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H6078C70075FA4281B65FD988FE93B9"><enum>(b)</enum><header>Clerical
amendment</header><text>The table of parts for subchapter A of chapter 61 of
such Code is amended by adding at the end thereof the following new
item:</text>
<quoted-block display-inline="no-display-inline" id="HCE9DF2651758462FADFF2EC616BA5B89" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="part">Part IX. Designation of overpayments and
contributions for the National Wildlife Refuge System Trust
Fund.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H8C1A3AE99C614FE29C273D5400BCF730"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years ending after the date of enactment of this Act.</text>
</subsection></section><section id="H2B9F84D7F60448E9A771A97D45F0077"><enum>303.</enum><header>Establishment of
National Wildlife Refuge System Trust Fund</header>
<subsection id="H2F56CDEBBB4E43E9BBD4D0E51C6D6773"><enum>(a)</enum><header>In
general</header><text>Subchapter A of chapter 98 of the Internal Revenue Code
of 1986 (relating to trust fund code) is amended by adding at the end thereof
the following new section:</text>
<quoted-block display-inline="no-display-inline" id="H33157C12527640CAA42DA3762F2706F0" style="OLC">
<section id="H71CE0BEC763F4BD38E5422783C6219AD"><enum>9511.</enum><header>National
Wildlife Refuge System Trust Fund</header>
<subsection id="HB2AA70A0365C45ACA49D6196441D72F7"><enum>(a)</enum><header>Creation of
trust fund</header><text>There is established in the Treasury of the United
States a trust fund to be known as the <quote>National Wildlife Refuge System
Trust Fund</quote>, consisting of such amounts as may be appropriated or
credited to the National Wildlife Refuge System Trust Fund as provided in this
section or section 9602(b).</text>
</subsection><subsection id="H44441FC1A22C4ADC999E0833188C9F7F"><enum>(b)</enum><header>Transfer to
National Wildlife Refuge System Trust Fund of amounts
designated</header><text>There is hereby appropriated to the National Wildlife
Refuge System Trust Fund amounts equivalent to the amounts designated under
section 6097 and received in the Treasury.</text>
</subsection><subsection id="H72056C0D1842489B957D065179752643"><enum>(c)</enum><header>Expenditures
from trust fund</header>
<paragraph id="HEA512CB419554393AEC527224F3B5632"><enum>(1)</enum><header>In
general</header><text>The Secretary shall pay, not less often than quarterly,
to the United States Fish and Wildlife Service from the National Wildlife
Refuge System Trust Fund an amount equal to the amount in such Fund as of the
time of such payment less any administrative expenses of the Secretary which
may be paid under paragraph (2).</text>
</paragraph><paragraph id="HDBC92456412841D9B4C96999329ECFE"><enum>(2)</enum><header>Administrative
expenses</header><text>Amounts in the National Wildlife Refuge System Trust
Fund shall be available to pay the administrative expenses of the Department of
the Treasury directly allocable to—</text>
<subparagraph id="H8CEDFBCF0D4F4C39915434D0A8251865"><enum>(A)</enum><text>modifying the
individual income tax return forms to carry out section 6097,</text>
</subparagraph><subparagraph id="H4FABF6F955E6425889079711C1E70000"><enum>(B)</enum><text>carrying out this
chapter with respect to such Fund, and</text>
</subparagraph><subparagraph id="HB18A16880013466D8B851D7DA8B2B47"><enum>(C)</enum><text>processing amounts
received under section 6097 and transferring such amounts to such
Fund.</text>
</subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HA7D2F0946157421A8ED0B214D2D2861"><enum>(b)</enum><header>Clerical
amendment</header><text>The table of sections for such subchapter A is amended
by adding at the end thereof the following new item:</text>
<quoted-block display-inline="no-display-inline" id="H062F077D48B04386A3D2588E5186C87D" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 9511. National Wildlife Refuge System
Trust
Fund.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section>