1. Short title This Act may be cited as the Tax Stamp Revenue Transfer for Wildlife and Recreation Act . 2. Conservation of America’s Wildlife Trust Fund (a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Conservation of America’s Wildlife Trust Fund (a) In general There is established in the Treasury of the United States a trust fund to be known as the Conservation of America’s Wildlife Trust Fund consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b). (b) Transfers to trust fund There are hereby appropriated to the Conservation of America’s Wildlife Trust Fund amounts equivalent to 15 percent of the net revenues received in the Treasury (after the date of the enactment of this Act) from the tax imposed under section 5811 on the transfer of silencers. (c) Expenditures from trust fund Amounts in the Conservation of America’s Wildlife Trust Fund shall be available, as provided in appropriations Acts, to the National Firearms Act Division of the Bureau of Alcohol, Tobacco, Firearms, and Explosives only for the purpose of expediting the processing of applications for transfer and registration of silencers described in section 5812(c) and applications to make ans register silencers described in the third and fourth sentences of section 5822. (d) Offset of budgetary impact The Secretary shall transfer from the Department of Justice Assets Forfeiture Fund (established under section 524(c) of title 28, United States Code) to the general fund of the Treasury amounts equivalent to the amounts appropriated to the Conservation of America’s Wildlife Trust Fund under subsection (b). (e) Silencer For purposes of this section, the term silencer has the meaning given such term in section 5845(a)(7). (f) Termination Subsection (b) shall not apply with respect to the amount of any tax imposed with respect to any transfer after the date which is 7 years after the date