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
- NCAI Testimony on Taxation of Tribal Health Benefits – 2009
- Briefing Letter to Treasury on IRS Audits of Tribal Governments - June 2011
- Joint Taskforce General Welfare Comments - March 2012
- Sarah Ingram, IRS, Testimony before Senate Finance – May 2012
- NAFOA President Lomax Testimony before SCIA – June 2012
- Chief Malerba on behalf of USET, Testimony before SCIA – June 2012
- NCAI testimony submitted to SCIA – June 2012
- IRS Office of Indian Tribal Governments Notice – “Getting Ready for Pow Wow Season"
- IRS Advisory Committee on Tax Exempt Entities Report 2012
- Aaron Klein, Treasury, Testimony before SCIA – June 2012
- Christie Jacobs, IRS, Testimony before SCIA – June 2012
- IRS Notice 2012-75 - Interim Guidance on the General Welfare Exclusion
- NCAI Joint Comments Submitted in Response to Notice 2012-75
Tribal Governments’ Tax Exempt Bond Authority
- NCAI Comments on Tax Exempt Bonds – Sept 2010
- IRS Advisory Committee on Tax Exempt Entities Report – 2011
- Letter to Secretary of Treasury Urging Completion of Report to Congress - July 2011
- Joint Taskforce TED Bond Reallocation Comments – Dec 2011
- Treasury Report to Congress – Dec 2011
- TED Bond Reallocation Guidelines - July 2012
- H.R. 3030, Tribal Tax and Investment Reform Act of 2013
State Taxation of Improvements to Tribal Trust Land
- Newly Amended 162 Leasing Regulations
- Webinar on Leasing Regulations - Co-Hosted with the ABA Tax Section
- 9th Circuit Decision in Chehalis v. Thurston County (Great Wolf Lodge Tax Case)
- Letter to DOI on the tax treatment of Permanent Improvements
PACT Act/STOP Act Tobacco Compliance Issue
- Joint Taskforce Comments on PACT Act - Dec 2011
- Letter to Chairman Baucus Opposing the STOP Act - March 2012
IRS’ Taxation of Tribal Trust Per Capita Distributions
- NCAI Request for Consultation on Taxation of Trust Per Capita Payments - June 2012
- Expanded Request for Consultation on Taxation of Trust Per Capita Payments - June 2012
- NCAI Follow Up Letter to Treasury on Taxation of Trust Per Capita Payments - August 2012
- Notice 2012-60: Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases - September 2012
- NCAI Follow-Up Letter to Treaury and IRS on Notice 2012-60
- NCAI Letter on Addressing the Per Capita Act and Notice 2012-60 - May 2013
- NCAI Follow-Up Letter with Proposed Guidance on Per Capita Act - June 2013
Pension Protection Plan
Joint Taskforce Legislative Advocacy
- NCAI Testimony before Senate Finance Committee – May 15
- Jamestown S'Klallam Tribe Testimony submitted to Senate Finance Committee - May 2012
- NCAI Intertribal Tax Initiative: Tribal Tax Briefing - July 2012
- NCAI Intertribal Tax Initiative: Tribal Tax Briefing Executive Summary - July 2012
- Senator Akaka's letter to Chairman Baucus on Tribal Tax Needs - July 24, 2012
- Letter to Senate Finance on Tribal Tax Priorities - June 2013
- Letter to Senate Committee on Indian Affairs on Tribal Tax Priorities - June 2013
- Tribal Tax Advocacy Materials
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
- General Welfare Exclusion Resolution – LNK-12-008
- Taxation of Per Capita Payment Resolution – LNK-12-010
- Production Tax Credit Resolution – LNK-12-025
- To Urge the Federal Government and Indian Tribes to Support Legal Efforts by the Omaha Tribe in a Pending Federal District Court Matter - REN-13-007
- Support for Legislation to Amend the Internal Revenue Code to Respect the Sovereignty of Indian Nations to Govern and Promote the General Welfare of Tribal Citizens and to Protect Our Homelands - REN-12-009
- Support for Tribal Self-Governance Demonstration Project in the Treasury Department - REN-13-018
- Unified Tribal Collaboration for Tribal Tax Reform Efforts - REN-13-043
- Support for Tribal Empowerment Zones - REN-13-048
- In Support of Legislation to Address the Improper State Taxation of Reservation-Domiciled Service Members - REN-13-075
Other Resources
Informational Briefing Materials
Webinars & Presentations
- Tribal Finance Options in the Stimulus - March 2009
- NCAI Tax Webinar – Sept 2011
- General Welfare Exclusion Rezinar - Jan 2012
- NCAI Winter Session Tax Reform Presentation – Kathleen Nilles
- Regional Tribal Tax Meeting – May 2012
- Howie Arnett – Per Capita Presentation – NCAI Midyear 2012
- Mary Streitz – Tax Reform Presentation – NCAI Midyear 2012
- NCAI Streamlined Sales Tax & Tribal Governments Webinar -- October 11, 2012
- NCAI Annual Convention, 2012 - Tax Update
- NCAI & ABA Co-Hosted Leasing Regs Webinar
Examples of Tribal Tax Codes, Tax Agreements & Other Resources