{
  "id": "R42992",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R42992",
  "active": true,
  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 418618,
      "date": "2013-03-18",
      "retrieved": "2016-04-06T21:18:28.230529",
      "title": "Guns, Excise Taxes, and Wildlife Restoration",
      "summary": "A federal excise tax on the manufacture, production, importation, and sale of firearms, shells, and cartridges, as well as archery equipment, provides funds for matching grants to states and territories for wildlife conservation, hunter education, and public shooting ranges. The program is called the Wildlife Restoration Fund, or Pittman-Robertson (P-R). The tax does not distinguish between equipment that is commonly used in hunting versus equipment that is rarely suitable for such use. The program has mandatory spending authority to the extent of receipts, and funds are distributed on a formula basis. As mandatory spending with a formula that makes future grants predictable to a significant degree, the P-R matching grants are very popular with state wildlife agencies and hunters. Increased sales of firearms and ammunition have a beneficial effect on funding for this program. Presently, however, reductions in state budgets could mean that not all states will be able to produce required local matches, and may not be able to use all of the available federal funds. P-R is also affected by sequestration. The Office of Management and Budget, based on the Budget Control Act of 2011 (BCA, P.L. 112-25), has determined that P-R\u2019s expenditures will be reduced by $21 million (5.1%) for FY2013.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": true,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/R42992",
          "sha1": "54f988fbc6fc4d7f2632ccf5d041f2aff2377f6e",
          "filename": "files/20130318_R42992_54f988fbc6fc4d7f2632ccf5d041f2aff2377f6e.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/R42992",
          "sha1": "be14694b71a74f77478e16e75df56bfa1a86bdac",
          "filename": "files/20130318_R42992_be14694b71a74f77478e16e75df56bfa1a86bdac.pdf",
          "images": null
        }
      ],
      "topics": [
        {
          "source": "IBCList",
          "id": 4392,
          "name": "Regulation of Firearms"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc463230/",
      "id": "R42992_2013Mar12",
      "date": "2013-03-12",
      "retrieved": "2014-12-05T09:57:41",
      "title": "Guns, Excise Taxes, and Wildlife Restoration",
      "summary": "As a result of the recent debate over guns, gun rights, and gun-related violence, there has been a marked increase in sales of many weapons as well as ammunition. Through an excise tax on firearms and ammunition, such sales have a marked beneficial effect on funding for state wildlife programs through the Wildlife Restoration Program (also known as Pittman-Robertson or P-R). This report examines these taxes, their allocation, and their use. It also examines the effects of sequestration of this account, pursuant to the Budget Control Act of 2011 (BCA, P.L. 112-25).",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20130312_R42992_dc8e79feef0cb337815ceee210ef1fdc4442be53.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20130312_R42992_dc8e79feef0cb337815ceee210ef1fdc4442be53.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Firearms",
          "name": "Firearms"
        },
        {
          "source": "LIV",
          "id": "Excise tax",
          "name": "Excise tax"
        },
        {
          "source": "LIV",
          "id": "Wildlife management",
          "name": "Wildlife management"
        }
      ]
    }
  ],
  "topics": []
}