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Tax Policy: A Profile of the Indian Gaming Industry

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Report Type Reports and Testimonies
Report Date May 5, 1997
Report No. GGD-97-91
Subject
Summary:

Indian gambling activities and the revenues generated from them have grown substantially since the late 1980s. As part of its effort to achieve a balanced budget, Congress has considered taxing the income earned from gaming activities by Indian tribes and by some tax-exempt organizations. This report provides (1) an updated profile of the Indian gaming industry; (2) information on the amount of transfers to the tribes from their gaming facilities; (3) a comparison of Indian gaming revenues with the revenues generated by other legalized gaming activities, such as casinos in Nevada and Atlantic City; and (4) a summary of the federal tax treatment of Indian tribes and tribe members.

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