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.

Amends the Internal Revenue Code to provide a charitable deduction for up to $10,000 of the reasonable and necessary whaling expenses incurred in support of Native Alaskan subsistence bowhead whale hunting activities conducted pursuant to the management plan of the Alaska Eskimo Whaling Commission. Limits such deduction to an individual recognized by the Commission as a whaling captain charged with the responsibility of maintaining and carrying out such sanctioned whaling activities.

Lists as whaling expenses those for: (1) the acquisition and maintenance of whaling boats, weapons, and gear; (2) food and other provisions for the crew; and (3) storage and distribution of the catch.