Nations Nations to their members are exempt from federal taxation, thereby facilitating the direct application of net gaming revenues to enhance the general welfare of tribal members without the encumbrance of federal tax liabilities; and WHEREAS, the National Indian Gaming Commission is exceeding its limited authority under IGRA on the use of net gaming revenues by extending its audit activities to encompass the review of tribal general welfare programs, a realm expressly outside the scope of the IGRA and one that is explicitly safeguarded by the Tribal General Welfare Exclusion Act of 2014, thereby raising questions of jurisdictional propriety and the potential infringement upon tribal sovereignty and self-governance; and WHEREAS, IGRA confirms that Native Sovereign Nations have maximum flexibility to use their gaming revenues for tribal programs. WHEREAS, a concerted call emerges from Native Sovereign Nations , advocating for the upholding of tribal governance and self-determination, alongside enforcing adherence to the audit suspension as outlined in the Tribal General Welfare Exclusion Act of 2014, coupled with an urgent need for clear and respectful guidance on the utilization of net gaming revenue to support the general welfare of Native Sovereign Nations and their members. NOW THEREFORE BE IT RESOLVED , that the Indian Gaming Association opposes the National Indian Gaming Commission's unwarranted audit and overreach concerning net gaming revenue allocated to a qualified tribal general welfare benefit program and calls for an immediate cessation of these unwarranted audits; and BE IT FURTHER RESOLVED, that the Indian Gaming Association calls upon NIGC to limit their audits to only IGRA statutorily authorized audits of net gaming revenues and not specific tribal general welfare programs. BE IT FURTHER RESOLVED, that Indian Gaming Association calls upon the Biden administration, Department of the Interior (DOI), and Treasury to consult with Native Sovereign Nations concerning the statutory requirement of deference to Indian Tribal Governments for the programs administered and authorized by the tribe to benefit the general welfare of the tribal community. BE IT FINALLY RESOLVED , that this resolution shall be the policy of Indian Gaming Association until it is withdrawn or modified by subsequent resolution.
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