Sport Fish Restoration, Recreational Boating Safety, and Wildlife Restoration Act of 2021 This bill reauthorizes through FY2025 the Sport Fish Restoration and Boating Trust Fund, which provides funding for, including fisheries conservation and management, water and boating infrastructure, and recreational boating safety, among other things. The bill modifies use of the Federal Aid to Wildlife Restoration Fund, which supports wildlife restoration, conservation, and hunter education and safety programs. Of the funds disbursed for the purposes of the Sport Fishing and Boating Partnership Council, a portion of such funds remaining unobligated prior to FY2020 shall be used to study (1) the impact of derelict recreational vessels on recreational boating safety and recreational fishing, and (2) the options and methods for recycling for recreational vessels. The Government Accountability Office (GAO) shall conduct a study on recreational boating access. In carrying out the study, the GAO shall consult with the Sport Fishing and Boating Partnership Council and the National Boating Safety Advisory Council on the design, scope, and priorities of such study.