April 9, 1997 CONGRESSIONAL RECORD Ð Extensions of Remarks E11 unique Georgian alphabet, 1 of only 14 in use western Alaska have hunting the bowhead tivity that is of considerable cultural, religious, in the world today. whale for thousands of years. The Inter- and subsistence importance to those native While Georgia was annexed by Russia in national Whaling Commission [IWC] has ac- people. In expending the amounts claimed, a 1801, it never gave up its fight for independ- knowledged that ``whaling, more than any captain is donating those amounts to the com- ence. In 1918, those efforts were successful other activity, fundamentally underlies the total munity to carry out these functions. as Georgia regained its independence and re- lifeway of these communities.'' Similarly, the expenditures can be viewed linquished its ancient monarchy for a demo- Today, under the regulatory eye of the IWC as donations to the Inupiat Community of the cratically elected government. Sadly, this new- and the U.S. Department of Commerce, these North Slope [ICAS], to the AEWC and to the found independence was to be short-lived. In Natives continue a sharply restricted bowhead communities' participating churches. The ICAS 1921, the Communist Iron Curtain descended subsistence hunt out of 10 coastal villages. is a federally recognized Indian tribe under the over this small yet proud country. Georgia suf- Local regulation of the hunt is vested in the Indian Reorganization Act of 1934 (48 Stat. fered terribly under the heavy hand of Soviet Alaska Eskimo Whaling Commission [AEWC] 984). Under the Indian Tax Status Act, dona- communism and its centrally planned econ- under a cooperative agreement with the De- tions to such an Indian Tribe are tax deduct- omy. Through it all, the Georgian people never partment of Commerce, National Oceanic and ible (28 U.S.C., 7871(a)(1)(A)). The AEWC is gave up their desire for independence. Atmospheric Administration. a 501(c)(3) organization. Both the ICAS and On April 9, 1989, Soviet troops broke up a The entire Native whaling community partici- the AEWC are charged with the preservation throng of 10,000 Georgian nationalists who pates in these hunting activities. However, Na- of Native Alaskan whaling rights. were peacefully demonstrating for independ- tive tradition requires that the whaling captains Also, it is important to note the North Slope ence in Georgia's capital, Tbilisi. More than are financially and otherwise responsible for Borough of Alaska, on its own and through the 200 people were injured and 19 killed, many the actual conduct of the hunt; meaning they AEWC, spends approximately $500,000 to of them women and children. Some were bru- must provide the boat, fuel, gear, weapons, $700,000 annually on bowhead whale re- tally beaten to death with shovels. This tragic ammunition, food, and special clothing for their search and other Arctic marine research pro- event marked both the beginning of the end of crews. Furthermore, they must store the whale grams in support of the United States' efforts Soviet domination and the rebirth of Georgia. meat until it is used. at the International Whaling Commission. This After 70 years of Soviet domination, Georgia Each of the approximately 35 bowhead is money that otherwise would come from the officially redeclared its independence on April whales landed each year provides thousands Federal budget to support the U.S. represen- 9, 1991. Thus, it is April 9 that is observed as of pounds of meat and muktukÐblubber and tation at the IWC. both a commemoration of a tragedy and as skinÐfor these Native communities. Native Given these facts and internationally and the anniversary on which Georgia's long- culture dictates that a whaling captain whose federally protected status of the Native Alas- fought-for independence was again regained. crew lands a whale is responsible for feeding kan subsistence whale hunt, I believe expendi- Over the last few years, under the leader- the community in which the captain lives. Cus- tures for the hunt should be treated as chari- ship of President Eduard Shevardnadze, tomarily, the whale is divided and shared by table donations under section 170 of the Inter- Georgia has made remarkable strides toward all of the people in the community free of nal Revenue Code. I ask my fellow Members a free market economy and democracy. A charge. to join with me in clarifying the Federal Tax constitution grounded in democracy values In recent years, Native whaling captains Code to make this a reality for these Native has been adopted and free and fair Presi- have been treating their whaling expenses as whaling captains. dential and Parliamentary elections have been a deduction against their personal Federal in- f held. A new generation of leaders, including come tax, because they donate the whale THE ERISA CHILD ABUSE Zurab Zhvania, the 34-year-old Chairman of meat to their community and because their ex- ACCOUNTABILITY ACT the Parliament who just last month visited us penses have skyrocketed due to the increased here in Washington, has begun to emerge. On costs in complying with Federal requirements the economic front, Georgia's new currency, necessary to outfit a whaling crew. The IRS HON. CAROLYN B. MALONEY the Lari, has remained stable since it was in- has refused to allow these deductions, placing OF NEW YORK troduced in the fall of 1995. The International an extreme financial burden on those who use IN THE HOUSE OF REPRESENTATIVES Monetary Fund has praised Georgia's eco- personal funds to support their Native commu- Wednesday, April 9, 1997 nomic initiatives and our own State Depart- nities' traditional activities. Currently five whal- Mrs. MALONEY of New York. Mr. Speaker, ment has noted the significant progress Geor- ing captains have appeals of these disallow- I rise today in support of child abuse victims gia has made in restructuring its economy. ances pending before the tax court of the IRS. everywhere. The legislation I have introduced, Several major United States corporations have The bill I am introducing today would amend the ERISA Child Abuse Accountability Act, already established a presence in Georgia. section 170 of the Internal Revenue Code to H.R. 1142, empowers people in a system that Accordingly, Mr. Speaker, I rise today to provide that the investments made by this rel- seems to be set against them. commemorate the sixth anniversary of Geor- atively small and fixed number of subsistence Abuse survivors may have moved past the gian independence. I urge my colleagues to Native whaling captains are fully deductible as physical pain, but the scars, and emotional join in congratulating Georgia on its progress charitable contributions against their personal turmoil remain. Some have turned to the judi- toward democracy and a free market econ- Federal income tax. Such an amendment cial system to hold their abusers accountable omy. should also retroactively resolve the disallow- for their crimes. They endure traumatic trials, f ance and assessment cases now pending reliving the years of torment, and dredging up ALASKA NATIVE SUBSISTENCE within the statute of limitations. suppressed memories, in order to put their WHALING EXPENSE CHARITABLE The expenses incurred by these whaling pasts behind them. TAX DEDUCTION captains are for the benefit of the entire Native But too often, a court battle is only the be- community. These expenses are vital contribu- ginning of the struggle. Even if a court finds HON. DON YOUNG tions whose only purposes are to provide food the abuser guilty and awards the victim com- to the community and to perpetuate the ab- OF ALASKA pensation, the money can be elusive. The log- original traditions of the Native substance IN THE HOUSE OF REPRESENTATIVES ical target might be the abuser's pension. whaling culture. However, although private pensions are at- Wednesday, April 9, 1997 Each Alaskan Native subsistence whaling tachable for child support or alimony settle- Mr. YOUNG of Alaska. Mr. Speaker, I rise captain spends an average of $2,500 to ments, current law protects private pensions to introduce a measure that would provide $5,000 in whaling equipment and expenses in from court ordered monetary awards in child critically needed tax relief to a few Alaskan a given year. A charitable deduction for these abuse cases. Native whaling captains who otherwise may expenses would translate into a maximum rev- Under legislation authored by Representa- not be able to continue their centuries-old tra- enue impact of approximately $230,000 a tive Patricia Schroeder and passed during the dition of subsistence whaling. In brief, this bill year. 103d Congress, victims of child abuse are per- would provide a modest charitable deduction Such a charitable deduction is justified on a mitted to collect awards from Federal pen- to those Native captains who organize and number of grounds. The donations of material sions. The ERISA Child Abuse Accountability support traditional whaling hunt activities for and provisions for the purpose of carrying out Act is a natural extension of the original bill, to their communities. subsistence whaling, in effect, are charitable include private pensions. The Inupiat and Siberian Yupik Eskimos liv- contributions to the Inupiat and Siberian Yupik Those who would commit a crime against a ing in the coastal villages of northern and communities for the purpose of support an ac- child must be held accountable. We cannot E12 CONGRESSIONAL RECORD Ð Extensions of Remarks April 9, 1997 allow abusers to hide behind the law. I urge through the center to get a certificate in spend on food, clothing, transportation, and my colleagues to support this bill and put the graphics. He goes to the center daily with shelter. Further, every American will spend at law on the side of the victims.