To: IGA Member Tribes From: Ernest L. Stevens, Jr., Chairman Jason C. Giles, Executive Director Re: ACTION NEEDED! SENATE MUST INCLUDE TAX PARITY FOR INDIAN COUNTRY Date: June XX, 2025 Last week, the Senate began to release text for the budget reconciliation bill with votes anticipated as early as this week. Under the previous Trump Administration, Indian Country was left out the 2017 reconciliation bill (Tax Cuts and Jobs Act) and it is time to come together to secure long-awaited tax parity for Native Nations in the 2025 budget reconciliation bill. The Senate bill is part of the broader budget reconciliation effort by Republicans, who aim to pass it swiftly. Although the House passed their version of the bill on May 22 nd , debates over Medicaid cuts, deficit reduction, and spending offsets, have created divisions within the party, which must be resolved. On June 11, Senators Cortez-Masto and Murkowski introduced S. 2022, the Tribal Tax and Investment Reform Act. This bill includes many of the critical tax reforms needed to help Indian Country. S. 2022: Summary of Provisions • TRIBAL TAX-EXEMPT BONDS : Treat Indian Tribes the same as state and local governments for tax exempt bonds; • TRIBAL PENSIONS: T reat Tribal government pensions the same as state government pensions; • EXCLUDE TGWEA BENEFITS FROM SSI CALCULATIONS: Exclude Tribal General Welfare Exclusion Act (TGWEA) benefits from SSI calculations of income the same as federal income tax determinations; • $175 MILLION TRIBAL NEW MARKET TAX CREDIT: New business opportunities for low income Tribal communities; • IMPROVE LOW INCOME HOUSING TAX CREDITS FOR INDIAN COUNTRY: Modifies the definition of “difficult development area” to include an Indian area for the purposes of determining eligibility; • UPDATE INDIAN EMPLOYMENT TAX CREDIT: Raise the Employment Tax Credit Threshold (ETIC) to $30,000 and index for inflation;
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Deleted: The Senate is drafting the reconciliation bill… Indian Country has long waited for Native Nation Tax Parity Tax Parity on a variety of issues. …nder the previous Trump AdministrationIn 2017… Indian Cc…untry was left out the 2017 rR…conciliation bB…ll (Tax Cuts and Jobs Act) and it is time . It is time for Indian nations and tribes …o come together to secure long-awaited tT…x pP…rity for Native Nations in the 2025 budget rR…conciliation bB…ll. The Senate bill2025 Reconciliation Bill…is part of the broader budget reconciliation effort by Republicans, who aim to pass it swiftly. . ... [1]
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Formatted: Indent: First line: 0" Deleted: much need…tax reforms needed to help Indian Cc ... [3]
Deleted: TAX EXEMPT…AX-EXEMPT BONDS : ... [4]
Deleted: T…eat Tribal gG…vernment pP…nsions the same as sS…ate gG…vernment pP ... [5] Deleted: …E…clude Tribal General Welfare Exclusion Act (TGWEA) bB…nefits from SSI cC…lculations of iI…come the same as fF…deral iI ... [6] Deleted: N…w bB…siness oO…portunities for lL…w iI…come Tribal cC ... [7] Formatted: Indent: Left: 0.5", No bullets or numbering Deleted: Remove barriers for low income individuals to acquire adequate housing and continue to index for inflation; Deleted: R
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