In treaties, Indian Nations and Tribes ceded millions of acres of land that are the very foundation of America, and in exchange, America promised to assist Indian Tribes to make our remaining lands livable permanent homes, with education, health care, public safety, commerce and agriculture. In fairness, Indian Nations and Tribes should be treated in parity with states for federal tax purposes, such as federal excise tax exemptions, tax exempt bonds, government pensions, adoption tax credits, and charitable donations. Indian Nations need assistance with New Market Tax Credits, Low Income Housing Tax Credits, Indian Employment Tax Credits and Tribal Youth Tax Fairness. i Certain Tribal government youth payments are required by federal law to be made to all Tribal members, and these statutory mandated tribal payments should not be penalized. See 8 U.S.C. sec. 1401(b) (American citizenship shall not impair in any manner the right of Tribal members to Tribal or other property.) Many Indian Tribes suffer severe unemployment and economic deprivation, and these provisions are well designed to meet America’s treaty and trust responsibilities to promote Indian reservations and lands as livable permanent homes. In 2017, Indian Country was left out of the Tax Cuts and Jobs Act, we request Senate and House leaders ensure tax fairness for Indian Tribes by including S. 2022, the Tribal Tax and Investment Reform Act of 2025, in this year’s reconciliation bill.
Thank you for your support for these important initiatives for Indian Country. Sincerely, [Name, Title]
i S. 2022 does not include the Tribal Youth Tax Fairness Provision, so here is language that would serve: For purposes of this subsection, each of the following amounts shall be treated as earned income of the child referred to in paragraph (1) to the extent included in the gross income of such child: ‘‘(i) DISTRIBUTIONS FROM QUALIFIED DISABILITY TRUSTS.—Any amount included in the gross income of such child under section 652 or 662 by reason of being a beneficiary of a qualified disability trust (as defined in section 642(b)(2)(C)(ii)): ‘‘(ii) CERTAIN INDIAN TRIBAL PAYMENTS.—Any payment made by an Indian tribal government (as defined in section 139E(c)(1)), or from a trust of which the Indian tribal government is treated as the owner under subpart E of part I of sub-chapter J, to such child if: ‘‘(I) such child is an enrolled member of the tribe with respect to such Indian tribal government, and ‘‘(II) such payment is received by such child by reason of such enrollment.’’
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