NCAI Intertribal Tax Initiative

NCAI's Tribal Tax Initiative is a collaborative approach toward addressing tribal tax policy. Since its inception, the group has received great traction with various agencies, Congress and the Administration. However, there is still much to be accomplished in tribal tax policy.

The working group, made up of tribal leaders, tribal representatives and technical experts, strives to bring attention to areas in tax policy where Indian tribes agree on the need for reform, either administratively or legislatively.  The goal of the Tribal Tax Initiative is to put forth a unified voice on tribal tax policy for more effective advocacy.

Please feel free to review the various documents and presentations available on this page. For further information, please leave a comment here.

Tax Initiative Resources

IRS’ Taxation of Programs and Benefits Provided to Tribal Citizens

Tribal Governments’ Tax Exempt Bond Authority

State Taxation of Improvements to Tribal Trust Land

PACT Act/STOP Act Tobacco Compliance Issue

IRS’ Taxation of Tribal Trust Per Capita Distributions

Pension Protection Plan

Joint Taskforce Legislative Advocacy

Current Bills Before the 113th Congress

H.R. 3030 – Kind (D-WI3), the “Tribal Tax & Investment Reform Act of 2013,” would amend the Internal Revenue Code to treat Indian tribal governments in the same manner as State governments for certain tax purposes.

Click here for a one-pager on each of the sections to this bill

H.R. 3043 – Nunes (R-CA22), the "Tribal General Welfare Exclusion Act of 2013," would codify the general welfaer exclusion for Indian tribes and establish a Tribal Advisory Committee within TreasuryH.R. 2332 – Kilmer (D-WA6), the "Adoption Tax Credit Tribal Parity Act of 2013," would amend the Internal Revenue Code to ensure that tribal courts are treated the same as state courts to designate whether a child is considered to have "special needs," a determination which helps the adoptive parents qualify for federal adoption tax credits.

Recent NCAI Tax Resolutions

Other Resources

Informational Briefing Materials

Webinars & Presentations

Examples of Tribal Tax Codes, Tax Agreements & Other Resources