In the Big Beautiful Bill being voted on by Senate Republicans, a little-known tax break is poised for a major expansion: It’s the whaling boat captain deduction.
Tucked deep within the 940-page legislation is a provision that would quintuple the existing deduction available to Alaska Native whaling captains.
If passed, the maximum deduction would increase from $10,000 to $50,000, allowing captains to write off a larger share of their expenses associated with traditional, subsistence bowhead whale hunts. The tax deduction provision was first reported by Politico.
Originally added to the tax code in 2004, the deduction applies to recognized whaling captains who are sanctioned by the Alaska Eskimo Whaling Commission. Qualifying captains may deduct costs associated with hunting equipment, fuel, weapons, and the maintenance of boats used during the hunts, activities that are carried out for the benefit of Native communities and considered charitable in nature under the current tax code.
The expanded deduction is among the more unusual tax incentives in federal law and has occasionally drawn criticism and mockery from lawmakers and media alike.
But within many Alaska Native communities, the provision is seen as a small but meaningful recognition of the costs and cultural importance of subsistence whaling.
Lawmakers released the updated text of the bill late Wednesday night, as they prepare to push the comprehensive package to President Donald Trump’s desk by early July.
While the bulk of the legislation centers on broader Republican priorities—such as lowering energy costs and tightening immigration enforcement, the inclusion of the whaling captain provision has been fought for by Sen. Lisa Murkowski and Sen. Dan Sullivan.
A formal cost estimate for the expanded deduction has not yet been released. There are approximately 150 to 160 whaling captains in Alaska, according to the Alaska Eskimo Whaling Commission.