[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H. Con. Res. 266 Introduced in House (IH)]

103d CONGRESS
  2d Session
H. CON. RES. 266

 Expressing the sense of the Congress concerning the need to preserve 
      the traditional lifeways in certain Alaska Native villages.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 14, 1994

  Mr. Young of Alaska submitted the following concurrent resolution; 
        which was referred to the Committee on Natural Resources

_______________________________________________________________________

                         CONCURRENT RESOLUTION


 
 Expressing the sense of the Congress concerning the need to preserve 
      the traditional lifeways in certain Alaska Native villages.

    Resolved by the House of Representatives (the Senate concurring), 
That in recognition of the prohibitive financial burden placed upon 
Alaska Native subsistence whaling captains by international obligations 
ratified by the United States, it is the sense of the Congress that the 
utmost consideration should be given to clarify Federal tax law to 
allow a reasonable Federal charitable tax deduction for the reasonable 
and necessary expenses of such captains related to their conduct of the 
centuries old subsistence whaling hunt as a charitable contribution 
activity for the benefit of their native community, donations to which 
are deductible under section 170 of the Internal Revenue Code of 1986.
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