[Congressional Record Volume 149, Number 20 (Tuesday, February 4, 2003)]
[Senate]
[Pages S1899-S1900]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Ms. MURKOWSKI:
  S. 293. A bill to amend the Internal Revenue Code of 1986 to provide 
a charitable deduction for certain expenses incurred in support of 
Native Alaskan subsistence whaling; to the Committee on Finance.
  Ms. MURKOWSKI. Mr. President, during his State of the Union speech 
this week, President Bush emphasized the importance of local and 
charitable initiatives that help define the character of the many 
communities that make up the mosaic of our country. I have come to the 
floor today to discuss a community tradition that is unique to many of 
Alaska's remote villages and which should be recognized and supported 
by the Federal Government.
  Subsistance whaling is vital to the survival of several Alaska Native 
communities. In many of our remote villages, the whale hunt is a 
tradition that has been carried on over many millennia. As part of that 
tradition, it is the custom that the captain of the hunt make all 
provisions for the meals, wages and equipment costs associated with the 
hunt.
  After the hunt, the Captain is repaid in whale meat and muktuk, which 
is blubber and skin. However, as part of the tradition, the Captain 
donates a substantial portion of the whale to his village in order to 
help the community survive the harsh winter.
  While the International Whaling Commission, IWC, has banned 
commercial whaling, it has specifically recognized the cultural 
significance of whaling to the Alaska Native community and has allowed 
them to continue the seasonal hunt. The IWC recognizes that the 
traditional whale hunt is not carried on for financial gain. Although 
the hunt generates no financial gain to the whaling captain, the 
captain incurs real expenses.
  Since the whaling captain is not engaged in a business, he is not 
permitted to deduct the costs he incurs from his taxes. In order to 
maintain the traditional hunt and to offset some of the costs incurred 
by the Captain, I am today introducing legislation that would allow the 
captain to claim a charitable deduction of up to $10,000 to help defray 
the costs associated with providing this community service.
  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. Moreover, since there is no 
commercial market for whale meat because of the international whaling 
bank, there is no way to set the value of such a charitable 
contribution.
  This is a very modest proposal and I urge my colleagues to support 
this measure.
  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. 293

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

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Native Alaskan Subsistence 
     Whaling Act of 2003''.

     SEC. 2. 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.--

[[Page S1900]]

       ``(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 $10,000 for the taxable year) shall be 
     treated for purposes of this section as a charitable 
     contribution.
       ``(2) Amount described.--
       ``(A) In general.--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.
       ``(B) Whaling expenses.--For purposes of subparagraph (A), 
     the term `whaling expenses' includes expenses for--
       ``(i) the acquisition and maintenance of whaling boats, 
     weapons, and gear used in sanctioned whaling activities,
       ``(ii) the supplying of food for the crew and other 
     provisions for carrying out such activities, and
       ``(iii) 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 amendments made by subsection (a) 
     shall apply to taxable years beginning after December 31, 
     2002.
                                 ______