Perhaps it was intended as a (stupid and misogynist) April Fool's joke of some sort?
PAC to Shut Down After Name Draws Furor, by Aman Batheja (The Texas Tribune)
A Texas political action committee called Boats 'N Hoes PAC will be just a memory by Thursday, according to the Republican political consultant who is the boss of the man who started it.
Houston consultant Allen Blakemore confirmed Wednesday evening that his firm’s bookkeeper, Shaun Nowacki, started the PAC, which is a reference to a song from the 2008 film Step Brothers....
... Nowacki filed paperwork with the Texas Ethics Commission to create the PAC on April 1 and named himself treasurer. The PAC has not filed any fundraising reports since its creation two weeks ago. It is the only PAC Nowacki is listed with on the Texas Ethics Commission’s website.