NATIONAL INDIAN GAMING ASSOCIATION RESOLUTION 03-VIR-BOD-10-7-20 TITLE: RESOLUTION CALLING UPON CONGRESS TO ENACT LEGISLATION TO PROVIDE EQUITABLE TAX TREATMENT FOR TRIBAL GOVERNMENTS WHEREAS , the National Indian Gaming Association is an intertribal association of 184 federally recognized Indian Tribes established to support Indian gaming and defend Indian sovereignty; and WHEREAS , Indian Tribes are sovereigns that pre-date the United States, with prior and treaty protected rights to self-government and to our Indian lands, and WHEREAS , the Constitution of the United States, through the Treaty, Commerce, and Apportionment Clauses and the 14th Amendment, recognizes the sovereign status of Indian Tribes as Native nations established prior to the United States; and WHEREAS , before the United States, Indian nations were independent sovereigns with complete authority over our lands and our citizens; and WHEREAS , Indian nations and tribes are the original American sovereigns that predate the United States, vested with the power of self-government deriving from the Native Peoples; WHEREAS , from the first days of the American Republic, the United States entered into treaties with Indian nations on a government-to-government basis recognizing Native homelands and tribal rights of self-government; WHEREAS , the Constitution establishes treaties as an essential part of the Supreme Law of the Land and recognizes Indian nations as sovereigns with the power to make treaties on a nation-to- nation basis; WHEREAS , the 1851 and 1868 Sioux Nation treaties recognize Sioux Nation territory and the sovereign authority of our Sioux Nation tribes; WHEREAS , in the modern Indian Self-Determination Era, Congress committed to support and assist Indian tribes to develop strong, stable tribal governments to administer quality programs and develop the economies of our respective native communities; WHEREAS , the Internal Revenue Tax Code does not provide tribal nations many of the benefits, incentives, and protections available to state and local governments. This disparity
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