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Federal Taxation of Indian Tribes and Members (CRS Report for Congress)

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Release Date Revised April 8, 2010
Report Number RL34220
Report Type Report
Authors Yule Kim, Legislative Attorney
Source Agency Congressional Research Service
Older Revisions
  • Premium   Oct. 26, 2007 (13 pages, $24.95) add
Summary:

Generally, Indian tribes are exempt from federal income taxation. This exemption extends toincome earned by federally chartered-but not state-chartered-tribal corporations. On the otherhand, individual tribal members are not exempt from federal income taxation. However, there aretwo Indian-specific tax exemptions available for individual tribal members: (1) income deriveddirectly from restricted lands and (2) income derived from treaty fishing-rights activity. Finally,while the income of Indian tribes may be exempt from tax, Indian tribes are still generally subjectto withholding and employment tax obligations.