Amends TCA Section 67-3-901.

GASOLINE TAX Present law requires tax imposed by the gasoline tax to be apportioned for distribution to (i) the debt service funds for state debt, (ii) various counties of the state on the basis set out in the law regarding county aid funds, (iii) various municipalities on the basis set out in the law regarding municipal aid funds, and (iv) the highway fund. Prior to the apportionment set out in the above provision, present law requires an amount equal to 0.88 percent of the taxes collected under the gasoline tax to be apportioned for distribution to the wildlife resources fund. In addition to any other purposes authorized by law for which such funds may be used, the funds apportioned pursuant to this provision must also be used for public and environmental infrastructure at marinas. This bill adds to the present law by requiring a grant awarded to a marina from the funds apportioned to be based on the amount of gasoline sold at that marina. The number of grant recipients must not be less than 25 marinas. ON MARCH 7, 2024, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2324, AS AMENDED. AMENDMENT #1 revises the bill by, instead, requiring the wildlife resources agency to strive to ensure that the number of grant recipients is not less than 25 marinas.