Land and Water Conservation Fund (LWCF): Frequently Asked Questions Related to Provisions Scheduled to Expire on September 30, 2018
link to page 1 
Updated September 21, 2018
Land and Water Conservation Fund (LWCF): Frequently
Asked Questions Related to Provisions Scheduled to Expire on
September 30, 2018
What is the Land and Water Conservation Fund?
Endangered Species Conservation Fund (FWS.) Figure 1
The Land and Water Conservation Fund Act of 1965
shows the historical appropriations for the three purposes.
(LWCF Act; 54 U.S.C. §§200301 et seq.) was enacted to
For additional background on the LWCF, including
help preserve, develop, and ensure access to outdoor
historical appropriations, see CRS Report RL33531, Land
recreation resources. The law created the LWCF in the
and Water Conservation Fund: Overview, Funding History,
Department of the Treasury as a dedicated funding source
and Issues, by Carol Hardy Vincent.
to implement its stated outdoor recreation goals. Monies in
the fund are available only as provided in appropriations
What provisions of the LWCF Act are currently
acts, except that a portion of the appropriations for the state
scheduled to expire?
matching grant program is available without further
The provisions of the act that provide for $900 million in
legislative action (i.e., constitutes mandatory spending)
specified revenues to be deposited annually into the LWCF
under provisions of the Gulf of Mexico Energy Security
are currently scheduled to expire on September 30, 2018
Act of 2006 (GOMESA; P.L. 109-432, §105, Div. C).
(54 U.S.C. §200302). Under these provisions, the fund
accumulates revenues of $900 million annually from three
Similar to other special funds in the federal budget, the
sources: (1) surplus property sales; (2) the federal
LWCF is an accounting mechanism to link dedicated
motorboat fuel tax; and (3) revenues from oil and gas leases
receipts with the spending of those receipts. The fund has
on the outer continental shelf (OCS). Since the early 1990s,
been used for three general purposes: (1) as the principal
nearly all revenues deposited in the LWCF have been from
source of monies for land acquisition by the four major
OCS receipts.
federal land management agencies—the Bureau of Land
Management (BLM), Fish and Wildlife Service (FWS),
Notwithstanding the provisions scheduled to expire, other
National Park Service (NPS), and Forest Service (FS); (2)
provisions of law pertain to the LWCF. Specifically, 26
as a matching grant program to assist states in recreational
U.S.C. §9503(c)(3)(A) specifies that the Secretary of the
planning, acquiring recreational lands and waters, and
Treasury “shall pay from time to time” the motorboat fuel
developing outdoor recreational facilities; and (3) for other
taxes received from October 1, 2005, until October 1, 2022,
federal programs with related purposes, such as the Forest
from the Highway Trust Fund into the LWCF. The law caps
Legacy program (FS) and grants under the Cooperative
the amount at $1 million per fiscal year.
Figure 1. LWCF Annual Discretionary Appropriations, FY1965-FY2018
Sources: For FY1965-FY2013, Department of the Interior, Office of Budget. For FY2014-FY2018, the annual Interior Budget in Brief and
congressional documents accompanying the annual appropriations bill.
Notes: Figures are not adjusted for inflation. The graph does not reflect $76 million for a 1976 transition quarter. “State Grants” reflects the
NPS state grant program for outdoor recreation. Beginning in FY1998, appropriations have been provided from the LWCF each year, except
FY1999, to fund purposes (referred to as “other purposes”) in addition to state grants and land acquisition.
https://crsreports.congress.gov
link to page 1 Land and Water Conservation Fund (LWCF): Frequently Asked Questions Related to Provisions Scheduled to Expire on
September 30, 2018
Is there any money currently in the LWCF?
September 30, 2019 (i.e., the end of FY2019), the fund
Yes. From FY1965 through FY2018, about $40.0 billion
presumably would be credited with $900 million from the
was credited to the LWCF under both the LWCF Act and
specified sources for FY2019.
GOMESA. Less than half that amount—$18.4 billion—has
If the provisions expire, would Congress have authority
been appropriated, leaving an unappropriated balance of
to appropriate from the balance in the LWCF?
$21.6 billion in the LWCF. (Figures were derived primarily
Yes. Congress can determine what, if any, appropriations
from data provided by the Department of the Interior [DOI],
should be provided from the balance in the LWCF and the
Office of Budget.) The balance is to remain credited to the
purposes of those appropriations. Congress also could
fund until appropriated or otherwise reduced by the
appropriate monies from the General Fund of the Treasury
enactment of new legislation.
for programs that historically have been funded from the
Does the authority for the LWCF expire?
LWCF, such as land acquisition by federal agencies.
No. The authority to carry out the purposes of the LWCF
Would legislation score if it provided authority to spend
Act, including the authority to appropriate monies from the
monies in the LWCF?
LWCF, would not expire on September 30, 2018. The
Yes. Current law does not provide the legal authority to
LWCF Act does not include an expiration date and
spend the monies in the LWCF, including its balances
therefore continues indefinitely, unless changed by law.
(except mandatory spending under GOMESA; see above).
Do the four major federal land management agencies’
Therefore, any legislation that would provide such authority
authorities to acquire land expire?
to spend the monies in the LWCF would be scored as new
The authorities of the four agencies to acquire land derive
budget authority and new outlays for purposes of budget
from other laws and differ considerably among the
enforcement. That is, given existing budget rules, any
agencies. For instance, BLM has relatively broad authority
legislation providing such authority presumably would be
to acquire land under the Federal Land Policy and
subject to certain budget points of order if not offset.
Management Act of 1976 (43 U.S.C. §§1701 et seq.). By
Do LWCF appropriations count toward budgetary
contrast, NPS has no general authority to acquire land to
caps?
create new park units.
Yes. Monies from the LWCF are available only to the
Would the federal government lose the revenues if they
extent provided in appropriations acts (except mandatory
were not deposited into the LWCF?
monies under GOMESA; see above). Such discretionary
No. The federal government would continue to collect the
funds provided in appropriations acts are subject to
revenues and deposit them in other funds or accounts. For
spending caps, such as the statutory limits set by the Budget
instance, OCS receipts would be deposited in the General
Control Act of 2011 (P.L. 112-5) and recently modified by
Fund of the Treasury and other places specified in law.
the Bipartisan Budget Act of 2018 (P.L. 115-123).
Are any revenues currently scheduled to continue to be
How long will the money in the LWCF last if it is not
deposited into the LWCF after September 30, 2018?
accruing new revenue under the LWCF Act?
Yes. Under GOMESA, 12.5% of the revenues from
The number of years the money will last depends on the
qualified OCS leases under the law are directed to the
level of funding Congress chooses to appropriate each year.
LWCF state matching grant program in accordance with the
Throughout the fund’s more than 50-year history, annual
terms of the LWCF Act. States could receive a maximum of
appropriations have varied considerably (see Figure 1).
$125 million annually in mandatory funding under
Moreover, the LWCF state matching grant program would
GOMESA (except in FY2021 and FY2022, when the
continue to receive mandatory appropriations under
maximum is $162.5 million). This money is in addition to
GOMESA.
the $900 million deposited in the LWCF annually under the
LWCF Act.
What would be the effect of the expired provisions of the
LWCF Act on monies appropriated for FY2018 for land
More than $8 million in proceeds from OCS leasing under
acquisition projects and grants to states?
GOMESA was first collected in FY2008 and disbursed to
An expiration of provisions generally would not affect
the LWCF state matching grant program in FY2009. Such
monies appropriated in prior fiscal years. Appropriations
disbursements subsequently decreased through FY2017.
laws typically provide that LWCF monies for land
However, DOI expects that mandatory appropriations will
increase “significantly” beginning in FY2018, due to
acquisition by the federal agencies remain available until
expended, meaning the funds can be carried over from
additional revenues from leasing in the Gulf of Mexico
fiscal year to fiscal year. States have up to three years to use
under Phase II of GOMESA. DOI projects mandatory
discretionary appropriations provided for state matching
appropriations for the LWCF of $62.6 million for FY2018
grants—the federal fiscal year in which the apportionment
and $89.3 million for FY2019, although these projections
is made and the next two years. By contrast, the mandatory
are subject to change.
appropriations for the state matching grant program under
If the provisions expire but Congress enacts legislation
GOMESA are available to the states until expended.
during FY2019 to extend them, would it be too late to
deposit $900 million into the LWCF for FY2019?
Carol Hardy Vincent, Specialist in Natural Resources
The LWCF Act does not specify a certain date during a
Policy
fiscal year on which monies are credited to the LWCF.
Bill Heniff Jr., Analyst on Congress and the Legislative
Therefore, as long as an extension was enacted before
Process
https://crsreports.congress.gov
Land and Water Conservation Fund (LWCF): Frequently Asked Questions Related to Provisions Scheduled to Expire on
September 30, 2018
IF10323
Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan shared staff to
congressional committees and Members of Congress. It operates solely at the behest of and under the direction of Congress.
Information in a CRS Report should not be relied upon for purposes other than public understanding of information that has
been provided by CRS to Members of Congress in connection with CRS’s institutional role. CRS Reports, as a work of the
United States Government, are not subject to copyright protection in the United States. Any CRS Report may be
reproduced and distributed in its entirety without permission from CRS. However, as a CRS Report may include
copyrighted images or material from a third party, you may need to obtain the permission of the copyright holder if you
wish to copy or otherwise use copyrighted material.
https://crsreports.congress.gov | IF10323 · VERSION 6 · UPDATED
Updated September 21, 2018
Land and Water Conservation Fund (LWCF): Frequently
Asked Questions Related to Provisions Scheduled to Expire on
September 30, 2018
What is the Land and Water Conservation Fund?
Endangered Species Conservation Fund (FWS.) Figure 1
The Land and Water Conservation Fund Act of 1965
shows the historical appropriations for the three purposes.
(LWCF Act; 54 U.S.C. §§200301 et seq.) was enacted to
For additional background on the LWCF, including
help preserve, develop, and ensure access to outdoor
historical appropriations, see CRS Report RL33531, Land
recreation resources. The law created the LWCF in the
and Water Conservation Fund: Overview, Funding History,
Department of the Treasury as a dedicated funding source
and Issues, by Carol Hardy Vincent.
to implement its stated outdoor recreation goals. Monies in
the fund are available only as provided in appropriations
What provisions of the LWCF Act are currently
acts, except that a portion of the appropriations for the state
scheduled to expire?
matching grant program is available without further
The provisions of the act that provide for $900 million in
legislative action (i.e., constitutes mandatory spending)
specified revenues to be deposited annually into the LWCF
under provisions of the Gulf of Mexico Energy Security
are currently scheduled to expire on September 30, 2018
Act of 2006 (GOMESA; P.L. 109-432, §105, Div. C).
(54 U.S.C. §200302). Under these provisions, the fund
accumulates revenues of $900 million annually from three
Similar to other special funds in the federal budget, the
sources: (1) surplus property sales; (2) the federal
LWCF is an accounting mechanism to link dedicated
motorboat fuel tax; and (3) revenues from oil and gas leases
receipts with the spending of those receipts. The fund has
on the outer continental shelf (OCS). Since the early 1990s,
been used for three general purposes: (1) as the principal
nearly all revenues deposited in the LWCF have been from
source of monies for land acquisition by the four major
OCS receipts.
federal land management agencies—the Bureau of Land
Management (BLM), Fish and Wildlife Service (FWS),
Notwithstanding the provisions scheduled to expire, other
National Park Service (NPS), and Forest Service (FS); (2)
provisions of law pertain to the LWCF. Specifically, 26
as a matching grant program to assist states in recreational
U.S.C. §9503(c)(3)(A) specifies that the Secretary of the
planning, acquiring recreational lands and waters, and
Treasury “shall pay from time to time” the motorboat fuel
developing outdoor recreational facilities; and (3) for other
taxes received from October 1, 2005, until October 1, 2022,
federal programs with related purposes, such as the Forest
from the Highway Trust Fund into the LWCF. The law caps
Legacy program (FS) and grants under the Cooperative
the amount at $1 million per fiscal year.
Figure 1. LWCF Annual Discretionary Appropriations, FY1965-FY2018
Sources: For FY1965-FY2013, Department of the Interior, Office of Budget. For FY2014-FY2018, the annual Interior Budget in Brief and
congressional documents accompanying the annual appropriations bill.
Notes: Figures are not adjusted for inflation. The graph does not reflect $76 million for a 1976 transition quarter. “State Grants” reflects the
NPS state grant program for outdoor recreation. Beginning in FY1998, appropriations have been provided from the LWCF each year, except
FY1999, to fund purposes (referred to as “other purposes”) in addition to state grants and land acquisition.
https://crsreports.congress.gov
link to page 1 Land and Water Conservation Fund (LWCF): Frequently Asked Questions Related to Provisions Scheduled to Expire on
September 30, 2018
Is there any money currently in the LWCF?
September 30, 2019 (i.e., the end of FY2019), the fund
Yes. From FY1965 through FY2018, about $40.0 billion
presumably would be credited with $900 million from the
was credited to the LWCF under both the LWCF Act and
specified sources for FY2019.
GOMESA. Less than half that amount—$18.4 billion—has
If the provisions expire, would Congress have authority
been appropriated, leaving an unappropriated balance of
to appropriate from the balance in the LWCF?
$21.6 billion in the LWCF. (Figures were derived primarily
Yes. Congress can determine what, if any, appropriations
from data provided by the Department of the Interior [DOI],
should be provided from the balance in the LWCF and the
Office of Budget.) The balance is to remain credited to the
purposes of those appropriations. Congress also could
fund until appropriated or otherwise reduced by the
appropriate monies from the General Fund of the Treasury
enactment of new legislation.
for programs that historically have been funded from the
Does the authority for the LWCF expire?
LWCF, such as land acquisition by federal agencies.
No. The authority to carry out the purposes of the LWCF
Would legislation score if it provided authority to spend
Act, including the authority to appropriate monies from the
monies in the LWCF?
LWCF, would not expire on September 30, 2018. The
Yes. Current law does not provide the legal authority to
LWCF Act does not include an expiration date and
spend the monies in the LWCF, including its balances
therefore continues indefinitely, unless changed by law.
(except mandatory spending under GOMESA; see above).
Do the four major federal land management agencies’
Therefore, any legislation that would provide such authority
authorities to acquire land expire?
to spend the monies in the LWCF would be scored as new
The authorities of the four agencies to acquire land derive
budget authority and new outlays for purposes of budget
from other laws and differ considerably among the
enforcement. That is, given existing budget rules, any
agencies. For instance, BLM has relatively broad authority
legislation providing such authority presumably would be
to acquire land under the Federal Land Policy and
subject to certain budget points of order if not offset.
Management Act of 1976 (43 U.S.C. §§1701 et seq.). By
Do LWCF appropriations count toward budgetary
contrast, NPS has no general authority to acquire land to
caps?
create new park units.
Yes. Monies from the LWCF are available only to the
Would the federal government lose the revenues if they
extent provided in appropriations acts (except mandatory
were not deposited into the LWCF?
monies under GOMESA; see above). Such discretionary
No. The federal government would continue to collect the
funds provided in appropriations acts are subject to
revenues and deposit them in other funds or accounts. For
spending caps, such as the statutory limits set by the Budget
instance, OCS receipts would be deposited in the General
Control Act of 2011 (P.L. 112-5) and recently modified by
Fund of the Treasury and other places specified in law.
the Bipartisan Budget Act of 2018 (P.L. 115-123).
Are any revenues currently scheduled to continue to be
How long will the money in the LWCF last if it is not
deposited into the LWCF after September 30, 2018?
accruing new revenue under the LWCF Act?
Yes. Under GOMESA, 12.5% of the revenues from
The number of years the money will last depends on the
qualified OCS leases under the law are directed to the
level of funding Congress chooses to appropriate each year.
LWCF state matching grant program in accordance with the
Throughout the fund’s more than 50-year history, annual
terms of the LWCF Act. States could receive a maximum of
appropriations have varied considerably (see Figure 1).
$125 million annually in mandatory funding under
Moreover, the LWCF state matching grant program would
GOMESA (except in FY2021 and FY2022, when the
continue to receive mandatory appropriations under
maximum is $162.5 million). This money is in addition to
GOMESA.
the $900 million deposited in the LWCF annually under the
LWCF Act.
What would be the effect of the expired provisions of the
LWCF Act on monies appropriated for FY2018 for land
More than $8 million in proceeds from OCS leasing under
acquisition projects and grants to states?
GOMESA was first collected in FY2008 and disbursed to
An expiration of provisions generally would not affect
the LWCF state matching grant program in FY2009. Such
monies appropriated in prior fiscal years. Appropriations
disbursements subsequently decreased through FY2017.
laws typically provide that LWCF monies for land
However, DOI expects that mandatory appropriations will
increase “significantly” beginning in FY2018, due to
acquisition by the federal agencies remain available until
expended, meaning the funds can be carried over from
additional revenues from leasing in the Gulf of Mexico
fiscal year to fiscal year. States have up to three years to use
under Phase II of GOMESA. DOI projects mandatory
discretionary appropriations provided for state matching
appropriations for the LWCF of $62.6 million for FY2018
grants—the federal fiscal year in which the apportionment
and $89.3 million for FY2019, although these projections
is made and the next two years. By contrast, the mandatory
are subject to change.
appropriations for the state matching grant program under
If the provisions expire but Congress enacts legislation
GOMESA are available to the states until expended.
during FY2019 to extend them, would it be too late to
deposit $900 million into the LWCF for FY2019?
Carol Hardy Vincent, Specialist in Natural Resources
The LWCF Act does not specify a certain date during a
Policy
fiscal year on which monies are credited to the LWCF.
Bill Heniff Jr., Analyst on Congress and the Legislative
Therefore, as long as an extension was enacted before
Process
https://crsreports.congress.gov
Land and Water Conservation Fund (LWCF): Frequently Asked Questions Related to Provisions Scheduled to Expire on
September 30, 2018
IF10323
Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan shared staff to
congressional committees and Members of Congress. It operates solely at the behest of and under the direction of Congress.
Information in a CRS Report should not be relied upon for purposes other than public understanding of information that has
been provided by CRS to Members of Congress in connection with CRS’s institutional role. CRS Reports, as a work of the
United States Government, are not subject to copyright protection in the United States. Any CRS Report may be
reproduced and distributed in its entirety without permission from CRS. However, as a CRS Report may include
copyrighted images or material from a third party, you may need to obtain the permission of the copyright holder if you
wish to copy or otherwise use copyrighted material.
https://crsreports.congress.gov | IF10323 · VERSION 6 · UPDATED