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
- USET SPF Testimony for the Record of the House Subcommittee on Indian and Insular Affairs Hearing on "Unlocking Indian Country's Economic Potential" - March 15, 2023
2020
Comments
2024
- USET SPF Comments to Treasury re: GWE NPRM - December 13, 2024
- USET SPF Comments on Clean Electricity Low-income Communities Bonus Credit Program, 26 USC § 48E(h) - October 18, 2024
- USET SPF Comments re: Treasury NPRM on Elective Pay and Joint Ownership Arrangements - May 10, 2024
- USET SPF Comments on TTAC Subcommittee on Parity and Reform's Project Plan and Report on Tribal Pension Issues - April 19, 2024
2023
- USET SPF Comments to Treasury on Elective/Direct Payment of IRA Credits - August 18, 2023
- USET SPF Comments to Treasury on Tax Status of Tribally Chartered Corporations - August 16, 2023
- USET SPF Comments to Treasury re: TTAC Dual Taxation Report - March 31, 2023
- USET SPF Comments to Treasury re: Treasury Tribal Advisory Committee (TTAC) General Welfare Exclusion (GWE) Report - January 13, 2023
2022
- USET SPF Comments on Treasury FY 2022-2026 Strategic Plan - December 15, 2022
2021
- USET SPF Comments on Treasury Strategic Plan FY 2022-2026 Tribal Consultation – November 30, 2021
- USET SPF Comments on DOI FY22-26 Strategic Plan Framework - November 19, 2021
- USET SPF Comments to DOI on Tribal Homelands Protection and Restoration - November 5, 2021
- USET SPF Comments to Treasury re: FY22-26 Strategic Plan - October 29, 2021
- USET SPF Comments on TTAC Dual Taxation Report - June 28, 2021
2020
- USET SPF Comments on TTAC GWE Subcommittee Solicitation - September 14, 2020
Letters
2024
- Joint Letter re: Support for Tribal Tax Parity and Investment Reform (H.R. 8318) - September 17, 2024
2022
- USET SPF Letter to Majority Leader Schumer re: Tribal Nation Inclusion in Inflation Reduction Act - August 5, 2022
White Papers
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