,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dgba  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bb1 #bjad ,mr4  
,"y ( ,alaska introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to enc\rage       
*>itable contributions ( real prop]ty = 
cons]vation purposes by ,native         
,corporations4  #a4 ,enc\ragem5t (      
contributions ( capital ga9 real prop]ty
 made = cons]vation purposes by ,native 
,corporations  7a7 ,9 g5]al ,p>agraph   
7#b7 ( section #agj7;b7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ subp>agraph 7,c7 z           
subp>agraph 7,d71 & by ins]t+ aft]      
subp>agraph 7,b7 ! foll[+ new           
subp>agraph3  7,c7 ,qualifi$ cons]vation
 contributions by c]ta9 ,native         
,corporations  7i7 ,9 g5]al ,any        
qualifi$ cons]vation contribution 7z    
def9$ 9 subsection 7h77#a77 :i*--  7,i7 
is made by a ,native ,corporation1 &    
7,,ii7 is a contribution ( prop]ty :i* 0

 l& convey$ "u ! ,alaska ,native ,claims
 ,settlem5t ,act1  %all be all[$ to !   
ext5t t ! aggregate am\nt ( su*         
contributions does n exce$ ! excess ( ! 
taxpay]'s taxable income ov] ! am\nt (  
*>itable contributions all[able "u      
subp>agraph 7,a74  7ii7 ,c>ryov] ,if !  
aggregate am\nt ( contributions describ$
 9 clause 7i7 exce$s ! limitation (     
clause 7i71 su* excess %all be treat$ 79
 a mann] consi/5t ) ! rules ( subsection
 7d77#b77 z a *>itable contribution to  
:i* clause 7i7 applies 9 ea* ( ! #ae    
succe$+ ye>s 9 ord] ( "t4  7iii7        
,def9ition ,= purposes ( clause 7i71 !  
t]m ,native ,corporation has ! mean+    
giv5 su* t]m by section #c7m7 ( !       
,alaska ,native ,claims ,settlem5t ,act4
  7iv7 ,valid exi/+ rights pres]v$ ,no?+
 9 ?is provision %all be con/ru$ to     
modify ! exi/+ prop]ty rights validly   
convey$ to ,native ,corporations "u !   
,alaska ,native ,claims ,settlem5t ,act4
  4  7b7 ,con=m+ am5dm5t ,section       
#agj7;b77#b77;,a7 ( su* ,code is am5d$  

by /rik+ subp>agraph 7,b7 applies &     
ins]t+ subp>agraphs 7,b7 or 7,c7 apply4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to contributions 
made 9 taxable ye>s beg9n+ aft] ,decemb]
 #ca1 #bjac4