A bill to amend the Internal Revenue Code of 1954 to provide the same tax exemptions and general tax treatment to Indian tribes performing government functions as are applicable to other governmental units.
Indian Tribal Governmental Tax Status Act - Expresses the findings of Congress, including that exemption of Indian Tribal governments from specified taxes would be consistent with the Federal laws and treaties recognizing the governmental status of such tribes.
Provides for such exemption under provisions of the Internal Revenue Code relating to: (1) retirement income; (2) contributions to candidates for public office; (3) interest on governmental obligations; (4) scholarships and fellowship grants; (5) charitable contributions; (6) services and facilities tax; (7) other taxes on sales and services; (8) gasoline used on farms; (9) taxation on employee annuities; (10) transfers for public, charitable, and similar religious uses; (11) retailers' and manufacturers' excise tax; and (12) specified gasoline and lubricating oil taxes.
Introduced in Senate
Referred to Senate Committee on Finance.
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