[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H. Con. Res. 68 Introduced in House (IH)]







104th CONGRESS
  1st Session
H. CON. RES. 68

  Expressing the sense of the Congress that Federal tax law should be 
   clarified to allow a reasonable charitable tax deduction for the 
reasonable and necessary expenses of Alaska Native subsistence whaling 
                               captains.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 17, 1995

  Mr. Young of Alaska submitted the following concurrent resolution; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                         CONCURRENT RESOLUTION


 
  Expressing the sense of the Congress that Federal tax law should be 
   clarified to allow a reasonable charitable tax deduction for the 
reasonable and necessary expenses of Alaska Native subsistence whaling 
                               captains.
Whereas there is a need to preserve the traditional lifeways in certain Alaska 
        Native villages; and
Whereas a prohibitive financial burden has been placed upon Alaska Native 
        subsistence whaling captains by international obligations ratified by 
        the United States: Now, therefore, be it
    Resolved by the House of Representatives (the Senate concurring), 
That it is the sense of the Congress that Federal tax law should be 
clarified to allow a reasonable tax deduction for the reasonable and 
necessary expenses of Alaska Native subsistence whaling captains 
related to their conduct of the centuries-old subsistence whaling hunt, 
which should be treated for such purposes as a charitable contribution 
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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