NOW THEREFORE BE IT RESOLVED that to promote tax equity and fairness for Native Sovereign Nations and parity with state and local governments, Congress should enact legislation in the following areas: • Low Income Housing Tax Credits (LIHTC): LIHTC provides tax incentives, via state allocations, to developers to create affordable housing. Native Sovereign Nations have been left out of this program. Indian Tribes should have direct access to Low Income Housing Tax Credits by including Indian Country in the direct allocation of these credits. • New Markets Tax Credits (NMTC): The NMTC Program attracts private capital to economically distressed communities with tax credits to investors. The rate of NMTC deployment in Indian Country is low. Proportional allocation modeled after the rural allocation and incentives would address this issue by bringing capital investment in tribal infrastructure and employment to Indian Country. • Tax-Exempt Bond Parity: State and local governments can issue tax-exempt bond debt without essential government function limits and for economic and community development activity. • Indian Employment Tax Credit Improvement: The Indian Employment Tax Credit promotes job creation on Indian lands. The program was enacted more than 25 years ago and needs improvement: Congress should simplify, expand, and make the Indian Employment Tax Credit permanent to increase Indian Country jobs and opportunity. • Parity for Indian Health Service Health Professionals: Indian Health Service Health Professionals should have the same recruitment and retention tax incentives as other public sector health systems. • Government Pensions Parity: Native Sovereign Nations should have full and equal access to government pensions for Tribal employees through governmental pension plans; • Excise Tax Parity: Native Sovereign Nations Governments are exempt from some excise taxes, but not others. Native Sovereign Nations Governments should receive the full excise tax exemptions available to state and local governments and eliminate the Tribal “essential government function” test; • Tax Parity for Government Charities: provide tax parity for Indian government foundations and charities as “public charities,” like state and local charities and foundations to increase the opportunity for tax deductible contributions; • Tax Parity for Tribal Youth: the 2018 Tax Act imposed a penalty on unearned income allocated to youth, including Native Sovereign Nations government per capita gaming payments, and this penalty should be eliminated; • Parity under the Adoption Tax Credit: for Indian parents with “special needs” adoptive
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