NIGA Board Meeting Material

o Expands the Employee Retention Tax Credit: Increases the employee retention tax credit maximum percentage from 50 percent to 80 percent and modifies the definition of “larger employer.” Tribal governments and entities engaged in trade or business remain eligible for this tax credit. o Municipal Liquidity Facility: Provides authority for the Federal Reserve Bank to purchase bills, notes, revenue bonds and warrants issued by governments, includes tribal governments in its municipal liquidity facility (MLF). Treasury did not permit Tribal Governments or tribally-owned entities to participate in the MLF under the CARES Act, and instead shoehorned tribes into the Main Street Lending Facility. While the HEROES Act is expected to pass the House, its prospects in the U.S. Senate remain unclear. Senate Majority Leader, Mitch McConnell, has urged Congress to “take a pause” and evaluate the prior COVID-related relief bills before moving forward. For her part, Speaker Pelosi said “the rent doesn’t take a pause. The bills don’t take a pause.” The House of Representatives plans to vote on the HEROES Act on Friday, May 15, 2020. Please write to your Senators and Congressmen to support the HEROES Act (4 th COVID- 19 Relief Package). A model letter is attached for your consideration. Please contact Danielle Her Many Horses, at dhermanyhorses@indiangaming.org, if you have any questions or concerns with this alert.

[Letterhead] [Date] Re: HEROES Act (4 th COVID-19 Relief Package) Dear Senators and Representatives:

I write on behalf of the [_____________ Nation/Tribe] to support the enactment of the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act. With more than 33 million Americans filing for unemployment, the coronavirus has triggered the worst unemployment crisis the history of our nation. While individuals testing positive for COVID-19 have plateaued in some regions, it remains on the rise in many areas of the United States and throughout Indian Country. The HEROES Act will greatly assist individual Americans and all forms of government in the United States get through this crisis from an economic and health care standpoint. Tribal Governments closed public facilities, including our Indian gaming and hospitality operations to stop the spread of the virus. Without a tax base to generate government revenue, Indian tribes rely on tribally-owned enterprises to generate basic governmental revenue to

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