Boating Occupancy and Teaching Safety Act or the BOATS Act
Directs the Commandant of the Coast Guard to:
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).