[Congressional Record Volume 143, Number 23 (Thursday, February 27, 1997)]
[Senate]
[Page S1759]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. MURKOWSKI (for himself and Mr. Stevens):
  S. 379. A bill entitled the ``Native Alaskan Subsistance Whaling 
Provision''; to the Committee on Finance.


                 alaska subsistence whaling legislation

  Mr. MURKOWSKI. Mr. President, I rise on behalf of myself and Senator 
Stevens to introduce legislation that would resolve a dispute that has 
existed for several years between the IRS and native whaling captains 
in my State. Our legislation would amend the Internal Revenue Code to 
ensure that a charitable donation tax deduction would be allowed for 
native whaling captains who organize and support subsistence whaling 
activities in their communities.
  Subsistence whaling is a necessity to the Alaska Native community. In 
many of our remote village communities, the whale hunt is a tradition 
that has been carried on for generations over many millennia. It is the 
custom that the captain of the hunt make all provisions for the meals, 
wages, and equipment costs associated with this important activity.
  In most instances, the captain is repaid in whale meat and muktuck, 
which is blubber and skin. However, as part of the tradition, the 
captain is required to donate a substantial portion of the whale to his 
village in order to help the community survive.
  The proposed deduction would allow the captain to deduct up to $7,500 
to help defray the costs associated with providing this community 
service.
  Mr. President, I want to point out that if the captain incurred all 
of these expenses and then donated the whale meat to a local charitable 
organization, the captain would almost certainly be able to deduct the 
costs he incurred in outfitting the boat for the charitable purpose. 
However, the cultural significance of the captain's sharing the whale 
with the community would be lost.
  This is a very modest effort to allow the Congress to recognize the 
importance of this part of our Native Alaskan tradition. Last year, the 
Joint Committee on Taxation estimated that this provision would cost a 
mere $3 million over a 10-year period. I think that is a very small 
price for preserving this vital link with our natives' heritage.
  I ask unanimous consent that the text of the legislation be included 
in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 379

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) of the 
     following new subsection:
       ``(m) Expenses Paid by Certain Whaling Captains in Support 
     of Native Alaska 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,
       ``(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.
                                 ______