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Sport Fish Restoration and Recreational Boating Safety Act (Sec. 3) This bill amends the Dingell-Johnson Sport Fish Restoration Act to reauthorize the Sport Fish Restoration and Boating Trust Fund through FY2023. The bill revises the formula used to distribute funds from the trust fund. Amounts are set aside through FY2023 for Coast Guard recreational boating safety personnel and activities and the National Recreational Boating Survey. (Sec. 4) The bill amends the Internal Revenue Code to extend trust fund transfer restriction exceptions until October 1, 2023. (Sec. 5) The bill revokes a limitation on the amount the Coast Guard is authorized to allocate for national boating safety activities of national nonprofit public service organizations. (Sec. 7) The National Boating Safety Advisory Council is extended through FY2023. (Sec. 8) The bill amends the Coastal Wetlands Planning, Protection and Restoration Act to require the U.S. Army Corps of Engineers to report on the effectiveness of coastal wetlands restoration projects in improving the quality of fish and wildlife habitat conditions in Louisiana. (Sec. 9) The U.S. Fish and Wildlife Service must evaluate and report its administrative services for the trust fund each year.

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