[Congressional Record Volume 141, Number 140 (Monday, September 11, 1995)]
[Senate]
[Pages S13209-S13210]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mr. STEVENS (for himself and Mr. Murkowski):
  S. 1229. A bill entitled the ``Native Alaskan Subsistence Whaling 
Provision''; to the Committee on Finance.


      the native alaskan subsistence whaling provision act of 1995

 Mr. STEVENS. Mr. President, today I am reintroducing 
legislation that Senator Murkowski and I introduced last session that 
would provide tax relief to Alaska Native whaling captains to help 
ensure that they are able to continue their centuries-old tradition of 
subsistence whaling. This bill would amend section 170 of the Internal 
Revenue Code to provide a charitable deduction to those native captains 
who organize and support traditional native whaling activities for 
their communities. Since there was no revenue bill last year, this 
legislation did not go through. I hope that it can be considered in the 
reconciliation process this year.
  Let me tell you why I think this legislation is important. For 
thousands of years the Inupiat and Siberian Yupik Eskimos from the 
coastal villages in northern and western Alaska have hunted the bowhead 
whale. The bowhead whale, and the activities related to the traditional 
subsistence hunt of the whale, are a vital part of the cultural and 
religious traditions of these Native Alaskan communities. The whale 
meat and muktuck, which is blubber and skin, from a successful hunt are 
distributed by the whaling captains to their communities to help ensure 
the survival of the village throughout the long winter months. In many 
instances, a successful hunt is the lifeline of these coastal villages.
  By tradition, each whaling captain is required to pay all of the 
costs associated with the subsistence hunt out of his personal funds. 
This includes the cost of providing the boats, fuel, gear, weapons, 
ammunition, food, and special clothing for their crews, then storing 
the meat until it is used. The whaling captain incurs significant 
expenses in carrying out these activities--averaging $2,500 to $5,000 
per captain per year. Even though the captain pays these expenses out 
of his personal funds, tradition dictates that the captain must donate 
a substantial portion of the whale to the village in order to help the 
community to survive. Each captain retains a portion for personal 
consumption, but does not benefit financially from the capture of the 
whale.
  In recent years, native whaling captains have been treating their 
whaling expenses as a deduction against their personal Federal income 
tax because they donate the whale meat to their communities, and 
because their expenses have skyrocketed due to the increased cost of 
complying with Federal and international requirements for hunting 
bowhead whales. Unfortunately, the Internal Revenue Service [IRS] has 
ruled that the native whaling captains are not entitled to deduct these 
expenses as charitable contributions on their personal income tax 
returns. This has caused an
 extreme financial burden to the whaling captains, whose average annual 
household income is less than $45,000. Currently, five cases are in the 
appeals process.

  The legislation that I am introducing today would amend section 170 
of the Internal Revenue Code to allow Native Alaskan subsistence 
whaling captains to deduct their expenses for whaling activities for 
the community. It would apply retroactively to currently pending tax 
refund claims and tax years for which the statute of limitations has 
not expired.
  I believe this deduction is necessary and justified for a number of 
reasons. First, the whaling captains donate their personal fund to 
support an activity that is of immeasurable cultural, religious, and 
subsistence importance to the Inupiat and Siberian Yupik communities. 
Second, if the donations of the whaling captain were made to the 
Inupiat Community of the North Slope [ICAS], Alaska Eskimo Whaling 
Commission [AEWC], or the communities' participating churches instead 
of directly in the form of food, gear, ammunition, and other 
essentials, they would be tax deductible. The ICAS, a federally 
recognized tribe, and the AEWC, a 501(c)(3) corporation, are the two 
organizations that are responsible for the preservation of Native 
Alaskan subsistence whaling. The effect of denying a tax deduction 
directly to the whaling captains penalizes these Native Alaskans from 
adhering to traditional religious and cultural requirements for the 
subsistence whale hunt.
  I would note that the subsistence hunt is carefully regulated by the 
International Whaling Commission [IWC] and the U.S. Department of 
Commerce. Local regulation of the hunt is vested in the Alaska Eskimo 
Whaling Commission [AEWC] under a cooperative agreement with the 
National Oceanic and Atmospheric Administration. Acknowledging that 
whaling, more than any other activity, fundamentally underlies the 
total way of life of these communities, the IWC permits the Native 
communities to land up to 51 bowhead whales a year. The IWC has 
established this quota based on exhaustive documentation of the 
cultural and subsistence need of the whaling villages for each one of 
these whales.
  The whaling community has a very good working relationship with these 
organizations, and provides the IWC and NOAA with annual detailed 
accounts of bowhead whale activity. The North Slope Borough of Alaska 
spends approximately $500,000 to $700,000 annually on bowhead whale and 
other Arctic marine research and programs in support of the IWC's 
efforts.
  The legislation that I have introduced today will incur a very small 
revenue loss to the Treasury. The cost of this legislation based on the 
existence of 150 whaling captains is estimated at $230,000 per year. I 
expect the cost will be significantly less because not every captain 
outfits a crew each year.
  I thank my colleagues for their attention and I welcome their support 
of this provision which will help to ensure that the native whaling 
captains can continue to carry the centuries-old traditional 
subsistence whaling hunt for the coastal villages of Alaska.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:
                                S. 1229

       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 whaling boats, 
     weapons, and gear used in sanctioned whaling activities, 

[[Page S 13210]]

       ``(B) the supplying of food for the crew and other 
     provisions for carrying out such 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.
                                 ______

      By Mrs. BOXER:
  S. 1231. A bill to designate the reservoir created by Trinity Dam in 
the Central Valley project, California, as ``Trinity Lake,'' and for 
other purposes; to the Committee on Energy and Natural Resources.


                      the trinity lake act of 1995

 Mrs. BOXER. Mr. President, today I am introducing a bill which 
proposes to change the name of Clair Engle Lake in northern California 
to Trinity Lake. Clair Engle Lake is the largest body of recreational 
water in Trinity County. Every year, thousands of recreational users 
from all over California and the area come to the lake to fish, boat, 
hike, and camp.
  Since the reservoir was created by the building of the Trinity Dam, 
local citizens have referred to the lake as Trinity Lake. This usage 
has been widely adopted by almost all of the general public as well as 
by Federal, State, and local officials. In fact, this widespread usage 
has become the cause of confusion for visitors and tourists, and has 
had a negative economic impact on the lake community.
  My legislation would end this confusion by changing the name of the 
lake to what it is known as by residents of the area. My legislation is 
supported by the Trinity County Board of Supervisors as well as the 
Bureau of Reclamation. I also am pleased to be working with 
Representative Wally Herger who has introduced similar legislation in 
the House of Representatives.
  Mr. President I ask unanimous consent that the text of the bill be 
printed in the Record.
                                S. 1231

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SEC. 1. DESIGNATION OF TRINITY LAKE.

       (a) Designation.--The reservoir created by Trinity Dam in 
     the Central Valley project, California, and designated as 
     ``Clair Engle Lake'' by Public Law 88-662 (78 Stat. 1093) is 
     redesignated as ``Trinity Lake''.
       (b) References.--Any reference in any law, regulation, 
     document, record, map, or other paper of the United States to 
     the reservoir referred to in subsection (a) shall be 
     considered to be a reference to ``Trinity Lake''.
       (c) Conforming Amendment.--Public Law 88-662 (78 Stat. 
     1093) is repealed.
     

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