Home > 107th Congressional Bills > S. 294 (is) To amend the Agricultural Market Transition Act to establish a program to provide dairy farmers a price safety net for small- and medium-sized dairy producers. [Introduced in Senate] ...

S. 294 (is) To amend the Agricultural Market Transition Act to establish a program to provide dairy farmers a price safety net for small- and medium-sized dairy producers. [Introduced in Senate] ...


Google
 
Web GovRecords.org








108th CONGRESS
  1st Session
                                 S. 293

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 4, 2003

 Ms. Murkowski introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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.

    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.--
            ``(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.
                                 <all>

Pages: 1

Other Popular 107th Congressional Bills Documents:

1 H.R. 46 (ih) To amend title VI of the Elementary and Secondary Education Act of 1965 to raise awareness of eating disorders and to create educational programs concerning the same, and for other purposes. [Introduced in House] ...
2 H.R. 2222 (ih) To amend title 38, United States Code, to make certain improvements to the Servicemembers' Group Life Insurance life insurance program for members of the Armed Forces, and for other purposes. [Introduced in House] ...
3 H.R. 1138 (ih) To amend section 402 of the Federal Water Pollution Control Act to [Introduced in House] ...
4 H.R. 2219 (ih) To amend the Internal Revenue Code of 1986 to allow the Hope [Introduced in House] ...
5 H.R. 545 (ih) To amend title 38, United States Code, to revise the effective date for certain awards of dependency and indemnity compensation made by the Secretary of Veterans Affairs to survivors of veterans who died during the Vietnam era or later, and...
6 S.J.Res. 7 (is) Proposing an amendment to the Constitution of the United States authorizing Congress to prohibit the physical desecration of the flag of the United States. [Introduced in Senate] ...
7 H.R. 1088 (ih) To amend the Securities Exchange Act of 1934 to reduce fees collected by the Securities and Exchange Commission, and for other purposes. Fiscal year Target offsetting collection amount Fiscal year Target offsetting collection amount [Introd...
8 H.R. 853 (ih) To amend title II of the Social Security Act to allow workers who [Introduced in House] ...
9 S. 248 (rs) To amend the Admiral James W. Nance and Meg Donovan Foreign Relations [Reported in Senate] ...
10 H.R. 193 (ih) To repeal the Federal estate and gift taxes. [Introduced in House] ...
11 H.R. 102 (ih) To amend the Internal Revenue Code of 1986 to encourage stronger math and science programs at elementary and secondary schools. [Introduced in House] ...
12 H.R. 208 (ih) To direct the Secretary of the Treasury to determine and report to Congress an appropriate tax incentive to encourage individuals other than members of the Armed Forces to participate as members of honor guards at funerals for veterans. [Int...
13 S. 272 (ris) To rescind fiscal year 2001 procurement funds for the V-22 Osprey aircraft program other than as necessary to maintain the production base and to require certain reports to Congress concerning that program. [Referral Instructions Senate] %%Fi...
14 H.R. 2234 (ih) To revise the boundary of the Tumacacori National Historical Park in the State of Arizona. [Introduced in House] ...
15 S. 873 (is) To preserve and protect the free choice of individual employees to form, join, or assist labor organizations, or to refrain from such activities. [Introduced in Senate] ...
16 H.R. 2053 (ih) To prohibit offering homebuilding purchase contracts that contain in a [Introduced in House] ...
17 S. 68 (is) To amend title VII of the Public Health Service Act to make certain graduate programs in professional psychology eligible to participate in various health professions loan programs. [Introduced in Senate] ...
18 H.R. 2160 (ih) To provide for the establishment of individual development accounts. [Introduced in House] ...
19 H.R. 148 (ih) To amend title XVIII of the Social Security Act to prevent sudden disruption of Medicare beneficiary enrollment in Medicare+Choice plans. [Introduced in House] ...
20 H.Res. 150 (rh) Waiving a requirement of clause 6(a) of rule XIII with respect to consideration of certain resolutions reported from the Committee on Rules. [Reported in House] ...
21 H.R. 1341 (ih) To amend the Internal Revenue Code of 1986 to provide capital gain treatment under section 631(b) of such Code for outright sales of timber by landowners. [Introduced in House] ...
22 H.R. 225 (ih) To prevent handgun violence and illegal commerce in handguns. [Introduced in House] ...
23 S. 984 (is) To improve the Veterans Beneficiary Travel Program of the Department of Veterans Affairs. [Introduced in Senate] ...
24 H.R. 380 (ih) To amend the Federal Election Campaign Act of 1971 to reform the financing of campaigns for elections for Federal office, and for other purposes. [Introduced in House] ...
25 H.R. 1544 (ih) To amend the Internal Revenue Code of 1986 to exempt State and local political committees from duplicative notification and reporting requirements made applicable to political organizations by Public Law 106-230. [Introduced in House] %%Fil...
26 H.R. 2178 (ih) To amend the Internal Revenue Code of 1986 and title XVIII of the Social Security Act to provide for comprehensive financing for graduate medical education. [Introduced in House] ...
27 S. 372 (is) To amend the Elementary and Secondary Education Act of 1965 to strengthen the involvement of parents in the education of their children, and for other purposes. [Introduced in Senate] ...
28 H.R. 146 (ih) To authorize the Secretary of the Interior to study the suitability and feasibility of designating the Great Falls Historic District in Paterson, New Jersey, as a unit of the National Park System, and for other purposes. [Introduced in House...
29 H.Res. 29 (ih) Relating to the treatment of veterans with Alzheimer's disease. [Introduced in House] ...
30 H.R. 1451 (ih) To amend title XVIII of the Social Security Act to provide for the fair treatment of certain physician pathology services under the Medicare Program. [Introduced in House] ...


Other Documents:

107th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy