[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1940 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 1940

   To amend the Internal Revenue Code of 1986 to allow a charitable 
    contribution deduction for certain expenses incurred by whaling 
       captains in support of Native Alaskan subsistence whaling.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 27, 1995

 Mr. Young of Alaska introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to allow a charitable 
    contribution deduction for certain expenses incurred by whaling 
       captains in support of Native Alaskan subsistence whaling.
    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CHARITABLE CONTRIBUTION DEDUCTION FOR CERTAIN EXPENSES 
              INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE 
              WHALING.

    (a) In General.--Section 170 of the Internal Revenue Code of 1986 
(relating to charitable, etc., contributions and gifts) is amended by 
redesignating subsection (m) as subsection (n) and by inserting after 
subsection (l) the following new subsection:
    ``(m) Expenses Paid By Certain Whaling Captains in Support of 
Native Alaskan Subsistence Whaling.--
            ``(1) In general.--In the case of an individual who is 
        recognized by the Alaska Eskimo Whaling Commission as a whaling 
        captain charged with the responsibility of maintaining and 
        carrying out sanctioned whaling activities and who engages in 
        such activities during the taxable year, the amount described 
        in paragraph (2) (to the extent such amount does not exceed 
        $7,500 for the taxable year) shall be treated for purposes of 
        this section as a charitable contribution.
            ``(2) Amount described.--The amount described in this 
        paragraph is the aggregate of the reasonable and necessary 
        whaling expenses paid by the taxpayer during the taxable year 
        in carrying out sanctioned whaling activities. For purposes of 
        the preceding sentence, the term `whaling expenses' includes 
        expenses for--
                    ``(A) the acquisition and maintenance of boats, 
                weapons, and gear used in the hunt,
                    ``(B) the supplying of food for the crew and other 
                provisions for carrying out sanctioned whaling 
                activities, and
                    ``(C) storage and distribution of the catch from 
                such activities.
            ``(3) Sanctioned whaling activities.--For purposes of this 
        subsection, the term `sanctioned whaling activities' means 
        subsistence bowhead whale hunting activities conducted pursuant 
        to the management plan of the Alaska Eskimo Whaling 
        Commission.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to all taxable years beginning before, on, or after the date of 
the enactment of this Act.
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