Recreational Boating and Fiscal Analysis Study

A boat on water with the sun setting on the horizon.

The following report provides a detailed analysis of proposed legislative and policy decisions aimed at revitalizing Maryland’s boating industry and maintaining adequate resources for its Waterway Improvement Fund (WIF). Specifically, the Maryland Department of Natural Resources asked the Environmental Finance Center (EFC) to estimate the probable impacts of changing the reach and scale of the state’s vessel excise tax, as well as extending fees to non-motorized boats. The department also asked EFC to assess the effect that a cap on the excise tax might have on:

  • Boats registered in Maryland;
  • Boats bought and sold in Maryland;
  • Dedicated and general fiscal revenues; and,
  • Demand for WIF resources.

For more information, please contact Jen Cotting at jcotting@umd.edu

Publication Date
February 2013
Program / Center Affiliation