September 2, 1937

• Federal Aid in Wildlife Restoration Act (16 U.S.C. 669-669i; 50 Stat. 917)
• an 11 percent excise tax on sporting arms and ammunition
  – Internal Revenue Code of 1954, sec. 4161(b)
• apportioned to States on a formula basis for paying up to 75 percent of the cost approved projects
  – improvement of wildlife habitat
  – introduction of wildlife into suitable habitat,
  – research into wildlife problems,
  – surveys and inventories of wildlife problems,
  – acquisition and development of access facilities for public use
  – hunter education programs
  – construction and operation of public target ranges
• October 23, 1970
  – added provisions for the deposit of the 10 percent tax on pistols and revolvers
  – provided for development of comprehensive fish and wildlife management plans
• October 25, 1972
  – P.L. 92-558 (86 Stat. 1172)
  – added 11-percent excise tax on bows, arrows, and their parts and accessories
• July 18, 1984
  – Public Law 98-369 (26 U.S.C. 1 note; 98 Stat. 502),
  – expanded the tax on arrows to include those used in crossbows

https://www.fws.gov/laws/lawsdigest/FAWILD.HTML