the sport fish restoration and boating trust fund is cwppra's funding source supported by excise taxes on fishing equipment and small engine and motorboat fuel taxes. funding for louisiana cwppra projects is cost shared: a split of 85 percent federal and 15 percent state of louisiana. funding for the sport fish restoration and boating trust fund is authorized through 2021 by the fixing america's surface transportation (fast) act of 2015. the trust fund contributes 18.5 percent of its annual revenues to cwppra appropriations; that amount is divided as follows: