June 23, 2025
| TO: Indian Gaming Association Member Tribes & Partners FROM: Ernest L. Stevens Jr., Chairman Jason Giles, Executive Director RE: ACTION NEEDED! SENATE MUST INCLUDE TAX PARITY FOR INDIAN COUNTRY Date: June 23, 2025 |
| Last week, the Senate began to release text for the budget reconciliation bill with votes anticipated as early as this week. Under the previous Trump Administration, Indian Country was left out the 2017 reconciliation bill (Tax Cuts and Jobs Act) and it is time to come together to secure long-awaited tax parity for Native Nations in the 2025 budget reconciliation bill. The Senate bill is part of the broader budget reconciliation effort by Republicans, who aim to pass it swiftly. Although the House passed their version of the bill on May 22nd, debates over Medicaid cuts, deficit reduction, and spending offsets, have created divisions within the party, which must be resolved. On June 11, Senators Cortez-Masto and Murkowski introduced S. 2022, the Tribal Tax and Investment Reform Act. This bill includes many of the critical tax reforms needed to help Indian Country. S. 2022: Summary of Provisions TRIBAL TAX-EXEMPT BONDS: Treat Indian Tribes the same as state and local governments for tax exempt bonds; TRIBAL PENSIONS: Treat Tribal government pensions the same as state government pensions; EXCLUDE TGWEA BENEFITS FROM SSI CALCULATIONS: Exclude Tribal General Welfare Exclusion Act (TGWEA) benefits from SSI calculations of income the same as federal income tax determinations; $175 MILLION TRIBAL NEW MARKET TAX CREDIT: New business opportunities for low income Tribal communities; IMPROVE LOW INCOME HOUSING TAX CREDITS FOR INDIAN COUNTRY: Modifies the definition of “difficult development area” to include an Indian area for the purposes of determining eligibility; UPDATE INDIAN EMPLOYMENT TAX CREDIT: Raise the Employment Tax Credit Threshold (ETIC) to $30,000 and index for inflation; SECURE INDIAN HEALTH SERVICE SCHOLARSHIPS FROM TAX: Indian Country needs doctors and nurses; PARITY FOR INDIAN ADOPTIONS: Make Tribal adoptions easier by providing access to adoption tax credits for Tribal parents in Tribal court. Urgent action is needed. As the reconciliation bill comes forward, with its important federal tax policy, it is important for Native Nations to make ourselves heard. Indian Country cannot and should not wait another eight years for this opportunity. Indian Gaming Association is calling upon Congress to add S. 2022, the Tribal Tax and Investment Reform Act, to the Reconciliation Bill. Attached is a model letter to ask Congress to support tax parity for Indian Country. Please send the model letter to your members of Congress. Please contact Danielle Her Many Horses at dhermanyhorses@indiangaming.org with any questions or concerns regarding this Alert. Download Tribal Letter Reconciliation Bill Alert – Click Here |