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Internal Revenue Service Tribal Economic Development Projects

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
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Tribal Tax and Investment Reform Act of 2025

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On June 11, 2025, Senator Catherine Cortez Masto (D-NV) introduced S.2022, titled the Tribal Tax and Investment Reform Act of 2025 (the Bill). The bipartisan Bill, co-sponsored by Senator Lisa Murkowski (R-AK), aims to...more

Holland & Knight LLP

IRS Provides Guidance on Refinancings of Tribal Economic Development Bonds - Refinancings of TEDs and Other Targeted Bond Programs...

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The Internal Revenue Service (IRS) on May 22, 2019, issued much awaited guidance in Notice 2019-39. This Notice allows for refinancings or refundings by Native American tribal governments of Tribal Economic Development bonds...more

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Availability of Tribal Economic Development Bond Allocations

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Based on a recent Internal Revenue Service (IRS) announcement, the Published Value Cap Limit for Tribal Economic Development Bonds (TEDBs) is steadily shrinking...more

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Three Key Takeaways from NAFOA's 34th Annual Conference

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The Native American Finance Officers Association (NAFOA) held its 34th annual conference on April 17-20, 2016, at the Gila River Indian Community's Sheraton Wild Horse Pass Resort in Phoenix. NAFOA is a national non-profit...more

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IRS Amends TED Bond Volume Cap Rules to Accommodate Draw-Down Loans

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The Internal Revenue Service (IRS) issued Notice 2015-83 on Dec. 4, 2015, a change that will make it easier for Indian tribal governments to use tribal economic development (TED) volume cap for "draw-down" loan structures in...more

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