News & Analysis as of

Tax Exemptions Tribal Governments

Schwabe, Williamson & Wyatt PC

U.S. Treasury Announces Tribal Consultation on General Welfare Exclusion Act

On June 30, 2025, the United States Department of the Treasury announced that it will be holding an online tribal consultation with Alaska Native Corporations on July 29, 2025, from 1:30 pm to 4:30 pm ET, to discuss the...more

Pillsbury Winthrop Shaw Pittman LLP

State Taxation in Indian Country Could Face Supreme Court Scrutiny

South Point Energy Center, LLC, with the support of the Fort Mohave Indian Tribe, seeks Supreme Court confirmation that SALT exemption applies to the permanent improvements on Indian land, regardless of ownership status. The...more

Holland & Knight LLP

Proposed Regulations Provide Clarity on Tax Treatment of Entities Wholly Owned by Tribal Governments

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The U.S. Department of the Treasury and IRS issued the Proposed Regulations on Oct. 9, 2024, providing long-awaited guidance on entities wholly owned by Tribal governments and organized or incorporated exclusively under the...more

Troutman Pepper Locke

ATF Rift With California Tribe Could Expand State Authority Over Tribal Tobacco Sales

Troutman Pepper Locke on

In June, the Bureau of Alcohol, Tobacco and Firearms (ATF) argued in federal court that the federal Prevent All Cigarette Trafficking (PACT) Act requires tribal retailers to obtain state licenses to sell cigarettes on their...more

Holland & Knight LLP

Tax Parity, Kiddie Tax Exemption Still Needed for Indian Country

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• Indian Country was disappointed in the Tax Cuts and Jobs Act of 2017's lack of inclusion of provisions that would put tribes on an equal footing with sovereign nations. • In addition, modifications of the "Kiddie Tax"...more

Holland & Knight LLP

Tribal Tax Parity Legislation Gains Ground in Congress

Holland & Knight LLP on

In the past month, members of Congress have introduced two important bills that promote parity for tribal governments and their tribal council members. The Tribal Social Security Fairness Act would allow tribal...more

Holland & Knight LLP

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

Holland & Knight LLP

Top 10 Indian Tribal Tax Developments in 2013 and Priorities for 2014

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In 2013, courts were active in issues relating to Indian tribes, including ruling on state tax matters and the federal income tax aspects of Section 17 corporations. The top 10 Indian tribal tax developments from 2013...more

Holland & Knight LLP

Tax-Exempt Financing Provisions on the Table as Congress Considers Tax Reform

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Recent legislative discussions concerning tax reform have included the potential elimination of several federal provisions long considered sacred to state and local governments and untouchable by federal policymakers. Those...more

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