An act to amend the Federal Boat Safety Act of 1971 to promote recreational boating safety through the development, administration, and financing of a national recreational boating safety improvement program, and for other purposes.

(Conference report filed in House, H. Rept. 96-1320) =Title I: Recreational Boating Safety and Facilities Improvement= - Recreational Boating Safety and Facilities Improvement Act of 1980 - Amends the Federal Boat Safety Act of 1971 to include in the definitions of the terms "United States" and "State" the Commonwealth of the Northern Marianas, the Trust Territory of the Pacific Islands, and any other territory or possession over which the United States has jurisdiction. Directs the Secretary of the Department in which the Coast Guard is operating to implement and administer a national recreational boating safety and facilities improvement program. Directs the Secretary to establish guidelines and standards for such program by: (1) considering factors affecting recreational boating safety; (2) consulting with the Secretary of the Interior to minimize duplication with the purposes, guidelines, and expenditures of the Land and Water Conservation Fund Act of 1965; and (3) maintaining environmental standards consistent with the Coastal Zone Management Act of 1972 and other Federal laws and policies safeguarding waters and wetlands. Authorizes the Secretary to allocate and distribute funds to any State that has an accepted State recreational boating safety and facilities improvement program, if the State demonstrates that: (1) the program submitted by that State is consistent with the purposes of this Act; (2) funds distributed will be used to develop and administer a State recreational boating safety and facilities improvement program; (3) sufficient State matching funds are available; and (4) the program submitted by that State designates a State lead authority or agency, which would implement or coordinate the implementation of the State recreational boating safety and facilities improvement program. Directs the Secretary to accept State recreational boating safety programs that include: (1) a vessel numbering system; (2) a cooperative boating safety assistance program with the Coast Guard; (3) sufficient patrol to enforce applicable State boating safety laws; and (4) an adequate State boating safety education program. Directs the Secretary to accept State recreational boating facilities improvement programs that include: (1) a complete description of recreational boating facility improvement projects to be undertaken by the State; and (2) consultation with State officials responsible for the statewide comprehensive outdoor recreation plan required by the Land and Water Conservation Fund Act of 1965 and for any program developed under the Coastal Zone Management Act of 1972. Permits any State, at its election, to submit a combined program to the Secretary for the improvement of recreational boat safety and the improvement of recreational boating facilities in that State. Sets forth formulas for the allocation of funds among the States. Authorizes appropriations from the National Recreational Boating Safety and Facilities Improvement Fund for such State programs for fiscal years 1981, 1982 and 1983. =Title II: Establishment of Fund= - Recreational Boating Fund Act of 1980 - Establishes in the Treasury a National Recreational Boating Safety and Facilities Improvement Fund from which the Secretary may allocate funds for accepted State programs. Amends the Highway Revenue Act of 1956 to direct the Secretary of the Treasury to transfer certain amounts from the taxes received from special motor fuels and gasoline used in motorboats to such Fund. Directs the Secretary to transfer excess funds into the land and water conservation fund provided for under the Land and Water Conservation Fund Act of 1965. Directs the Secretary of the Treasury (after consultation with the Secretary of the department in which the Coast Guard is operating) to conduct a study to determine the portion of motorboat fuel taxes attributable to fuel used in recreational motorboats and to report such findings to Congress within two years of the enactment of this Act. =Title III: Reforestation= - Amends the Internal Revenue Code of 1954 to entitle a taxpayer, in the case of any qualified timber property, to a deduction with respect to the amortization of the portion of the basis of the qualified timber property attributable to reforestation expenditures based on a period of 84 months. Limits the aggregate amount of amortizable basis acquired during the taxable year which may be taken into account to not more than $10,000. Specifies that in the case of a partnership such dollar limitation shall apply with respect to the partnership and with respect to each partner. Establishes in the Treasury a Reforestation Trust Fund. Directs the Secretary of the Treasury to transfer to such Fund an amount equal to the sum of tariffs received on specified wood products between September 30, 1979, and October 1, 1985. Limits the transfer of funds to not more than $30,000,000 for any fiscal year. Directs the Secretary of the Treasury, after consultation with the Secretary of Agriculture, to report to the Congress each year on the financial condition and the results of the operations of such Fund during the preceding fiscal year and on its expected condition and operations during the next fiscal year. Directs the Secretary of the Treasury to invest such portion of the Fund as is not required to meet current withdrawals. Specifies that any obligation acquired by the Fund (except special obligations issued exclusively to the Fund) may be sold by the Secretary at the market price, and such special obligations may be redeemed at par plus accrued interest. Sets forth the formula for determining the amount to be appropriated, for each of the first five fiscal years beginning after September 30, 1980, to the Secretary of Agriculture out of any amounts in the Fund. Directs the Secretary of the Treasury to pay into the general fund of the Treasury any amounts, including interest earned on such amounts, remaining in the Fund after September 30, 1985, which were not expended and remain in the Fund.

Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Conference report filed in House" stage on September 16, 1980. It describes the bill, it is not the legal text.

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