Taxation
The U.S. government has a responsibility to ensure that federal tax law treats Tribal Nations in a manner consistent with our governmental status, as reflected under the U.S. Constitution and numerous federal laws, treaties and federal court decisions. With this in mind, we remain focused on the advancement of tax reform that would address inequities in the tax code and eliminate state dual taxation. Revenue generated within Indian Country continues to be taken outside its borders or otherwise falls victim to a lack of parity. Similarly, Tribal governments continue to lack many of the same benefits and flexibility offered to other units of government under the tax code. Passage of comprehensive tax reform in 2017 without Tribal provisions was unacceptable. USET SPF continues to press Congress for changes to the U.S. tax code that would provide governmental parity and economic development to Tribal Nations.
Testimony
2023
2020
Comments
2024
- Comments on TTAC Subcommittee on Parity and Reform’s Project Plan and Report on Tribal Pension Issues – April 19, 2024
- Comments re: Treasury NPRM on Elective Pay and Joint Ownership Arrangements – May 10, 2024
- Comments on Clean Electricity Low-income Communities Bonus Credit Program, 26 USC § 48E(h) – October 18, 2024
- Comments to Treasury re: GWE NPRM – December 13, 2024
2023
- Comments to Treasury re: TTAC Dual Taxation Report – March 31, 2023
- Comments to Treasury re: Treasury Tribal Advisory Committee (TTAC) General Welfare Exclusion (GWE) Report – January 13, 2023
- Comments to Treasury on Tax Status of Tribally Chartered Corporations – August 16, 2023
- Comments to Treasury on Elective/Direct Payment of IRA Credits – August 18, 2023
2022
2021
- Comments on TTAC Dual Taxation Report – June 28, 2021
- Comments to DOI on Tribal Homelands Protection and Restoration – November 5, 2021
- Comments to Treasury re: FY22-26 Strategic Plan – October 29, 2021
- Comments on DOI FY22-26 Strategic Plan Framework – November 19, 2021
- Comments on Treasury Strategic Plan FY 2022-2026 Tribal Consultation – November 30, 2021
2020
Letters
2025
No items found
2024
No items found
2022
White Papers
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