A bill to amend the Internal Revenue Code of 1954 to provide the same tax exemptions and general tax treatment to recognized Indian tribes as are applicable to other governmental units.
Indian Tribal Governmental Tax Status Act - Provides that recognized Indian tribes shall be treated as State governments in determining the tax treatment of: (1) charitable donations to the tribes; (2) excise tax liability on special fuels, manufacturing, communications and highway motor vehicles use; (3) tribal colleges fellowships, scholarships, and universities; (4) tribal taxes; (5) tribal retirement systems and donations to employee systems; (6) contributions to candidates for tribal offices; (7) interest on certain tribal obligations; (8) excess expenditures to influence legislation; and (9) private foundations.
Sets forth additional requirements for the issuance of tax-exempt industrial development bonds by Indian tribal governments.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-843.
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-843.
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