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.

February 26, 2003

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

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 $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 expenses paid after December 31, 2002, in taxable years ending after such date.

END