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Statement of T.J. Dufficy, NAPM 

 •Teaming with Wildlife " - June 6, 1996 



The National Association of Photographic Manufacturers, Inc. (NAPM) 

 is for reasonable and equitable funding initiatives to support wildlife 

 conservation and outdoor recreational activities. We do, however, wish to go 

 on record in opposition to the imposition of an excise fee (tax) on 

 photographic products under the "Teaming with Wildlife" or the Fish and 

 Wildlife Diversity Funding Initiative. 



The NAPM is a voluntary not-for-profit trade association composed of 

 companies which manufacture image technology products such as 

 photographic film, paper, chemicals and equipment. Our members account 

 for over 90% of the products shipped to the U.S. market. They include Agfa, 

 Eastman Kodak, Fuji, Ilford, Konica, Polaroid and 3M.. 



Our concern about excise fees (taxes) in funding initiatives dates back 

 to the Fish and Wildlife Conservation Act of 1 980. We believe it would be a 

 good place to start the conceptual discussion of the "Teaming with Wildlife" 

 initiative. The 1 980 Act authorized the imposition of excise taxes on 

 "appropriate items" as one method of funding the plans and actions under the 

 Act. The Act was silent on what "appropriate items" are. Section 1 2 of the 

 Act required a study of potential funding sources to make a determination of 

 their relative effectiveness and equity. Two criteria were applied to evaluate 

 equity: [1] benefits received and [2] ability to pay. 



