To amend the Internal Revenue Code of 1986 to treat Indian tribal governments in the same manner as State governments for certain Federal tax purposes, and for other purposes.
Tribal Tax and Investment Reform Act of 2013 - Amends the Internal Revenue Code (IRC) to include Indian tribal governments in an annual allocation of a national tax-exempt bond volume cap.
Repeals the condition limiting an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to the connection of those bonds and excise taxes to an essential government function.
Amends the IRC and the Employee Retirement Income Security Act of 1974 to treat employee benefit plans maintained by Indian tribes and domestic relations orders issued pursuant to tribal law in the same manner as plans maintained by states and domestic relations orders issued pursuant to state law.
Treats tribal charities and foundations in the same manner as charities and foundations funded and controlled by other governmental entities for purposes of the tax-exempt status of, and deduction for contributions to, such organizations.
Amends the Social Security Act to give Indian tribes or tribal organizations access to the Federal Parent Locator Service if they are eligible for a grant to operate a child support enforcement program.
Makes those tribes and tribal organizations eligible to participate in the program that collects past-due support from the federal tax refunds individuals are due.
Amends the IRC to establish a clean renewable energy bond limitation for Indian tribal governments for each of calendar years 2014, 2015, and 2016. Prohibits the Secretary of the Treasury from allocating more than 20% of the national clean renewable energy bond limitation to finance any one project.
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Health, Employment, Labor, and Pensions.
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