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HR 2172 101th Congress House Foreign Trade and International Finance Corporation taxes Elephants Endangered animals Export controls Foreign corporations Foreign tax credit Import restrictions Income tax Ivory Most favored nation principle Tax exclusion

Elephant Protection Act

Introduced: May 2, 1989 See on congress.gov
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 26, 1989
Referred to the Subcommittee on Human Rights and International Organizations.
May 15, 1989
Referred to the Subcommittee on International Economic Policy and Trade.
May 8, 1989
Referred to the Subcommittee on Trade.
May 2, 1989
Referred to the House Committee on Foreign Affairs.
May 2, 1989
Referred to the House Committee on Ways and Means.
May 2, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Elephant Protection Act - Requires the United States Trade Representative (USTR), before January 1, 1990, to identify each foreign country that has enacted sanctions against trading in ivory. Requires the USTR to: (1) determine, for each year after 1989, if each identified country has effectively enforced such sanctions; (2) determine, for each year after 1990, if each foreign country not so identified has enacted such sanctions; and (3) determine, for each year after 1990, if such countries that have implemented sanctions against trading in ivory have enforced them. Directs the USTR to: (1) make such determinations for each year; (2) notify the President of each negative determination; and (3) publish each negative determination in the Federal Register.

Requires the President, after receiving a negative determination with respect to any foreign country, to revoke nondiscriminatory treatment (most-favored-nation treatment) for all products of such country that are imported into the United States.

Makes it unlawful for any person to import or export ivory products. Sets forth civil and criminal penalties.

Amends the Internal Revenue Code to deny foreign tax credit benefits with respect to income derived from trading in ivory. Provides that ivory-related income shall not be treated as foreign base company income.

What's happening now May 26, 1989

Referred to the Subcommittee on Human Rights and International Organizations.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 5
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2172: Elephant Protection Act. 101st Congress. Open America. https://openamerica.io/bill/101-HR-2172/
MLA
"H.R. 2172: Elephant Protection Act." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-2172/.
Bluebook (legal)
H.R. 2172, 101st Cong. (2026), https://openamerica.io/bill/101-HR-2172/.
Markdown link
[H.R. 2172: Elephant Protection Act](https://openamerica.io/bill/101-HR-2172/)
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