The Indian Tribal Governmental Tax Status Act: An Overview (CRS Report for Congress)
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| Release Date |
Revised April 8, 2010 |
| Report Number |
RL34290 |
| Report Type |
Report |
| Authors |
Yule Kim, Legislative Attorney |
| Source Agency |
Congressional Research Service |
| Older Revisions |
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Summary:
The Indian Tribal Governmental Tax Status Act (P.L. 97-473, Title II, Section 202(a)) (the act)extends to Indian tribal governments and their subdivisions in certain specific circumstances thesame tax treatment as states and their political subdivisions. For example, tribal governments mayreceive an exemption from certain federal excise taxes when purchasing an item if the transactioninvolves the exercise of an essential governmental function. Likewise, tribal governments mayalso issue tax-exempt bonds either to finance the exercise of an essential governmental functionor to build a manufacturing facility on tribal trust lands. The act also grants deductions toindividuals who make charitable donations or tax payments to tribal governments and providesvarious other means for tribal governments to receive favorable forms of tax treatment. This report will be updated if warranted by significant legislative activity.Bills: H.R. 4849
