Dear Majority Leader Thune, Minority Leader Schumer, Speaker Johnson and Leader Jeffries, Chair Murkowski and Vice-Chair Schatz:
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I write on behalf of the _________ [Tribe/Nation] to request your support for Tax Parity for Indian Tribes and specifically inclusion of S. 2022, the Tribal Tax and Investment Reform Act of 2025, in the Reconciliation Bill.
Indian Nations and Tribes are acknowledged by the Constitution, treaties and laws of the United States as America’s sovereign nation-to-nation treaty partners. In the Constitution and the 14 th Amendment, Native Nation citizens are recognized as “Indians not taxed,” and in the 1924 Indian Citizenship Act, American Indian citizens reserved our connection to Tribal land and property unimpaired and unaffected by the grant of American citizenship. 8 U.S.C. sec. 1401(b). Thus, Native Americans are dual citizens of our Native Nations and America. Indian Nations and Tribes are nontaxable Tribal governments. 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.
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Thank you for your support for these important initiatives for Indian Country. Sincerely,
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