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S 2022
Recent Bills/S 2022

Tribal Tax and Investment Reform Act of 2025

IntroducedJune 11, 2025
Introduced1 year ago
Intro
Senate
House
Pres
Read twice and referred to the Committee on Finance.
Native Americans
Why This Matters

The Tribal Tax and Investment Reform Act of 2025 extends federal tax benefits and credits to Indian Tribal Governments much like states. It updates rules for bonds, pension plans, charities, tax credits, and other programs to support tribal self-governance and economic growth.

Who this affects
Indian Tribal Governments · Alaska Native corporations · tribal pension plan participants · tribal charities
What changes is this bill making?
  1. 1Treats tribes as states for federal excise and tax-exempt bond rules, with a $400 million national bond cap and private activity bonds on qualified tribal lands. Creates a $45 million annual cap for Alaska Native Corporation economic development bonds.
  2. 2Includes tribal governments in tax-favored pension and employee benefit plan rules. Establishes uniform protections, fiduciary duties, and enforcement standards for large tribal pension plans.
  3. 3Recognizes tribal foundations and charities as government-funded nonprofits for tax-exempt status like other governmental funders.
  4. 4Applies federal child support enforcement rules to tribal agencies and recognizes tribes in the adoption tax credit when a child has special needs.
  5. 5Provides a new markets tax credit allocation of $175 million per year for investments in tribal statistical areas. Sets rules for carryover, priority, and offers technical assistance.
  6. 6Adds Indian areas to the list of difficult development areas for the low-income housing credit when projects are supported or financed under certain tribal housing programs.
  7. 7Clarifies that tribal general welfare benefits and certain trust programs are excluded from resources in federal benefit programs. Modifies and extends the Indian employment tax credit.
  8. 8Excludes from taxable income payments under the Indian Health Service loan repayment program and amounts received under the Indian Health Professions Scholarships Program.
Read the detailed summary

This bill provides for the reliquidation of certain golf cart tires imported into the United States during specified time periods. U.S. Customs and Border Protection (CBP) defines liquidation as the final computation or ascertainment of duties on entries for consumption or drawback entries. Within 90 days of this bill's enactment, CBP mustreliquidate each entry of K389 Hole-N-One golf cart tires at the rate of duty applicable to such tires under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States (the general rate of duty for this subheading is free) on the date of entry, andrefund with interest any duties previously paid with respect to the entry.

Read full document
Bill Progress1 of 4
Bills must pass the House, Senate, and be signed by the President to become law.
Intro
Senate
House
Pres
IntroducedCurrentJun 11, 2025

Read twice and referred to the Committee on Finance.

Sponsors
See all 4 sponsors
Senate
House
President

The President

Donald Trump
President
Awaiting Vote
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Support for Tribal Environmental Protection
TERRA Act
·Environment