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

2020

• Testimony of Chief Kirk Francis, President United South and Eastern Tribes Sovereignty Protection Fund Before the Senate Committee on Indian Affairs For the Oversight Hearing, “From Languages to Homelands: Advancing Tribal Self-Governance and Cultural Sovereignty for Future Generations.” - December 9, 2020

Comments

2021

• USET SPF Comments on TTAC Dual Taxation Report - June 28, 2021

2020

• USET SPF Comments on TTAC GWE Subcommittee Solicitation - September 14, 2020

White Papers

• USET SPF Tax Platform

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