[20190503]IF11198_水土保持基金（LWCF）：常见问题解答.pdf

https:/crsreports.congress.gov May 3, 2019Land and Water Conservation Fund (LWCF): Frequently Asked QuestionsWhat is the Land and Water Conservation Fund? The Land and Water Conservation Fund Act of 1965 (LWCF Act; 54 U.S.C. 200301 et seq.) was enacted to help preserve, develop, and ensure access to outdoor recreation resources. The law created the LWCF in the Department of the Treasury as a dedicated funding source to implement its stated outdoor recreation goals. Similar to other special funds in the federal budget, the LWCF is an accounting mechanism to link dedicated receipts with the spending of those receipts. How does the LWCF get revenue? Under the LWCF Act, the fund is credited with revenues totaling $900 million annually. The revenues come from three sources: (1) surplus federal property sales, (2) the federal motorboat fuel tax, and (3) revenues from oil and gas leases on the Outer Continental Shelf (OCS). Since the early 1990s, nearly all revenues deposited in the LWCF have been from OCS receipts. In addition to the $900 million, the LWCF receives money under provisions of the Gulf of Mexico Energy Security Act of 2006 (GOMESA; P.L. 109-432, 105, Div. C). Specifically,