T AX F AIRNESS FOR T RIBAL E CONOMIC D EVELOPMENT AND G ROWTH ❖ Reintroduce and Pass the Native American Tax Parity and Relief Act: to make comprehensive and long-overdue changes to the Internal Revenue Code (IRC) to equitably treat tribal governments in the same manner as other governments for tax purposes.
❖ Enable Tribal Governments to Issue Tax-Exempt Bonds : Eliminate the “essential government function” test for tribal government tax - exempt bonds to provide Tribal Nations parity with states in accessing tax-exempt bond markets to enhance job creation and stimulate infrastructure and business development on tribal lands. ❖ Eliminate Unfair Double Taxation of Commerce and Energy Development on Tribal Lands: by passing legislation affirming the exclusive authority of tribal governments to tax such activity (and explicitly prohibiting state governments from doing the same), which will enhance Tribal Nations’ ability to fund social services and cultivate tribal commerce, development projects, and jobs. ❖ Ensure Equitable Tribal Access to New Markets Tax Credits: Permanently and amply fund the CDFI Fund’s New Markets Tax Credits (NMTC) Program and establish a 10% set-aside for tribal governments and Native financing entities to enhance their ability to attract much-needed private investment in economic development projects on tribal lands. ❖ Reintroduce and Pass the Tribal Energy Investment Act: to authorize the Department of Energy to provide direct loans through the Federal Financing Bank to Tribal Nations and tribal energy development organizations for energy development. ❖ Pass Legislation Requiring the Department of Energy to Facilitate Funding of Tribal Energy Projects: which should deploy long- unused Tribal Energy Loan Guarantee Program (TELGP) funding and clarify that using TELGP funding does not constitute illegal federal “double dipping” based on recent budget reconciliation laws. ❖ Mandate the Internal Revenue Service Provide Comprehensive Guidance and Support to Tribal Nations to Use Tribal Energy Development Tax Credits: such as those now available through the Elective/Direct Pay provisions through the Inflation Reduction Act.
❖ Make Indian Country-based Tax Credits Permanent: notably the Accelerated Depreciation Incentive, Indian Employment Credit, and other Indian Country-related credits; also provide Tribal Nations access to Low Income Housing Tax Credits and establish other tax incentives to create certainty for tribal and Native-owned businesses and attract investment in Indian Country. ❖ Enable Tribal Nations to Establish Subchapter S Corporations: by amending IRC Section 1361 so that Tribal Nations can establish such corporate entities to create jobs and bring much-needed income to their communities. ❖ Repeal the Wagering Excise Tax: to eliminate the unfair increased operational cost burdens of the wagering excise tax on tribal gaming operations that now feature sports betting. L AND AND E NERGY DEVELOPMENT ❖ Pass the UNLOCKED Act (S. 1322): to authorize federally recognized Tribal Nations to issue leases of up to 99 years and affirm tribal authority to issue rights-of-way to eliminate barriers to tribal infrastructure and economic development projects. ❖ Pass a Clean Carcieri Fix to Enable All Federally Recognized Tribal Nations to Take Newly Acquired Land Into Trust: This long- overdue legislation has earned broad bipartisan support; it would enable Tribal Nations recognized after 1934 to take land into trust for economic development and other purposes. ❖ Make Tribal Trust Land Acquisitions Eligible for Payments in Lieu of Taxes to Local Governments: to facilitate the expeditious and continued restoration of tribal homelands by easing local governments’ perceived burdens due to lost tax revenue. I NFRASTRUCTURE AND W ORKFORCE D EVELOPMENT ❖ Reintroduce and Pass the DIGITAL Reservations Act: to preserve Tribal Nations’ and Native Hawaiian organizations’ autonomy of access to spectrum over their lands and expedite deployment of telecommunications services for economic and other purposes. G ROWING N ATIVE F OOD E CONOMIES ❖ Extend the Buy Indian Act and Indian Employment Preference Hiring Provisions to all USDA Programs in the Farm Bill: which will dramatically expand USDA’s issuance of contracts to tribally and Native-owned businesses and its hiring of Native workers, fulfilling federal “promise to purchase” provisions found in tribal treaties. S MALL B USINESS D EVELOPMENT ❖ Protect the SBA 8(a) Business Development Program: so all qualified socially and economically disadvantaged businesses owned by Tribal Nations, Alaska Native Corporations, Native Hawaiian organizations, and individual Native people can maintain equitable access to the government contracting marketplace and continue to generate economic benefits for Native communities. F OSTERING I NTERNATIONAL N ATIVE C OMMERCE ❖ Immunize Tribal Nation-to-Nation Commerce and Investment from Taxation: by prohibiting state taxation and regulation of Tribal Nation-to-Tribal Nation commerce and investment where the economic activity takes place on tribal lands.
❖ Integrate Indian Country’s Policy Priorities in the Reauthorization of the Workforce Innovation and Opportunity Act: including protecting Section 166 of the existing act, streamlining reporting by Section 166 grantees, and recognizing the data they generate.
❖ Include Other Indian Country Economic Priorities in the Farm Bill to Grow the Number and Scale of Tribal and Native Food Producers: such as enhancing the competitiveness of Tribal Promise Zones, expanding the Market Access Program, and creating a tribal-set aside for USDA-Rural Development funding. ❖ Pass the Native American Entrepreneurial Opportunity Act (S. 1156): to authorize ample, stable funding for SBA’s Office of Native American Affairs (ONAA) and create a permanent ONAA Associate Administrator, reporting directly to the SBA Administrator, and empowered to advocate for Indian Country ’s small business development priorities.
❖ Pass Legislative Enhancements to the 2016 Native American Tourism and Improving Visitor Experience Act (NATIVE) Act: to strengthen and expand the Act based on the consensus priorities of leading national Native organizations.
TRIBAL ECONOMIC DEVELOPMENT: INDIAN COUNTRY’S POLICY PRIORITIES FOR CONGRESS
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