Wildlife Sport Fish & Restoration
Southwest Region
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Cycle of Success in Sport Fish and Wildlife Restoration


Cycle of Success - How users fund the program


Funding Formulas

Wildlife Restoration:   Each state's apportionment is determined by a formula which considers the total area of the state and the number of licensed hunters in the state. The Program is a cost-reimbursement program, where the state covers the full amount of the approved project then applies for reimbursement through Federal Aid for up to 75 percent of the project expenses. The state must provide at least 25 percent of the project costs from a non-federal source. 

Sport Fish Restoration:   Each state's share is based 60 percent on its licensed anglers and 40 percent on its land and water area. No state may receive more than 5 percent nor less than 1 percent of each year's total apportionment. Up to 75 percent of the cost of every Sport Fish Restoration project is borne by federal excise tax funds and 25 percent by matching state funds, mainly derived from the sale of state licenses. Each state selects, plans and performs the management work, which is monitored by the U.S. Fish and Wildlife Service.  

Taxable Items

A Federal excise tax or import duty placed on the following items funds the Sport Fish and Wildlife Restoration Programs:

Fishing rods, reels, creels, lures, flies, artificial baits, fishing accessories and equipment, sonar devices for locating fish, electric outboard boat motors, motorboat and small engine fuels, import duties on sport fishing equipment, pleasure boats and yachts, sporting arms, handguns, ammunition and archery equipment
Last updated: July 5, 2016