The Intertribal 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.
In April 2011, the Miccosukee Tribe hosted the first Native Nations Tribal Leaders Tax Summit. During this summit, NCAI, along with the United South and Eastern Tribes (USET) and the Affiliated Tribes of Northwest Indians (ATNI) began a partnership to address tribal tax policy. The partnership has since expanded to include the California Association of Tribal Governments (CATG) and the Native American Finance Officers Association (NAFOA). We welcome participation from all tribes and tribal organizations.
The working group strives to bring attention to areas in tax policy where Indian tribes agree on the need for reform, either administratively or legislatively. While each of the regional and national organizations involved have addressed tax matters in the past, putting forth a unified voice on tribal tax policy is a more effective approach.
Please feel free to review the various documents and presentations available on this page. For further information, please leave a comment here.
Partners
Affiliated Tribes of Northwest Indians
California Association of Tribal Governments
United South and Eastern Tribes
Native American Finance Officers Association
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
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
State Taxation of Improvements to Tribal Trust Land
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
Pension Protection Plan
Joint Taskforce Legislative Approach
- 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
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
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
Examples of Tribal Tax Codes, Tax Agreements & Other Resources