Boating Occupancy and Teaching Safety Act or the BOATS Act - Directs the Commandant of the Coast Guard to: (1) establish maximum passenger capacity and maximum weight capacity standards for recreational vessels, and (2) require manufacturers and operators of passenger vessels to permanently display in a legible manner that is clearly visible, including on each flying bridge of the vessel, to vessel passengers such maximum capacity requirements and a notice of the need to balance vessel weight to avoid capsizing.
Defines "flying bridge" to mean an open deck above the main navigating bridge of a recreational vessel.
Amends federal shipping law to revise state recreational boating safety program requirements.
Allows a state to contract with a local government or private entity to provide boating safety education services under a state recreational boating safety program.
Amends the Internal Revenue Code to make amounts in the Sport Fish Restoration and Boating Trust Fund available for expenditures to carry out the purposes of the Dingell-Johnson Sport Fish Restoration Act (as in effect upon enactment of this Act).