In the United States, manufacturers, producers and importers pay a federal excise tax on firearms, ammunition, archery, and angling equipment. Additional taxes are also contributed from that portion of the federal fuel tax that is attributable to motorboat and small engine fuel usage. The U.S. Fish and Wildlife Service’s Office of Conservation Investment administers the Wildlife and Sport Fish Restoration grant programs and distributes funds to State fish and wildlife agencies. Each year, hundreds of millions of dollars are dedicated to fish and wildlife restoration and enhancement projects across the country.
In 2023, more than $1.3 billion was collected, distributed, and matched with federal funds from State agencies for fish and wildlife health research and management, species and habitat restoration, habitat protection, land acquisition, scientific study, population monitoring, hunter and aquatic education, target shooting range development, Recruitment, Retention, and Reactivation (R3) and access for hunting, fishing and boating.