1. Treasury Tribal Advisory Committee
Established by The Tribal General Welfare Exclusion Act of 2014
Treasury appointed 3 members and Congress appointed 4
Purpose of the Committee
Advise on matters relating to taxation of tribal governments

2. Committee Members Chairman Ron Allen, Jamestown S’klallam Tribe
Tribal Councilor Sharon Edenfeld, Confederated Tribe Siletz Indians
Treasurer Patricia King, Oneida Nation (Wisconsin)
County Commissioner, San Juan County Utah, Rebecca Benally, Navajo
Chief Financial Officer, Lacey Horn, Cherokee Nation
Tribal Treasurer Eugene Magnuson, Pokagon Tribe
Chief Lynn Malerba, Mohegan

3. Priorities
Advise on full implementation of the General Welfare Exemption Act including required education for all IRS field agents
Ensure that the United States treats tribes as governments that are providing governmental services for its citizens and that tax policy reflects this
Provide certainty in tax jurisdiction for tribes
Ensure parity in taxation for tribal governments similar to other governmental jurisdictions

4. Examples of Tax Parity Tax exempt bonds Government Pension Plans
Tribal foundations and charities
Tribal child support enforcement agencies ability to garnish wages
Indian Adoption Tax credits
Federal excise tax exemptions

5. Other Priorities Tax incentive parity for Indian Health Professionals
Provide tribal leader social security parity *
Simplify, expand and make permanent Indian employment tax credit
Increase new markets tax credits deployment in Indian country
Increase low income housing tax credits in Indian country
Eliminate dual taxation

6. USET Proposals for Tax Reform approved by BOD 2014
Why Is This Important?
“Improvement in the Tax Code is vitally needed to align federal tax policy with the critical federal policy objectives of Tribal self-determination, Tribal economic grown and self-sufficiency and the promotion of strong tribal governments on equal footings with other sovereigns within the federal system.”
USET Proposals for Tax Reform approved by BOD 2014

7. NCAI resolution #MOH-17-011
Why Is This Important?
Power to tax is a necessary and essential form of self-government
Tribes have the responsibility to regulate conduct on Indian Lands
Tribes provide a broad range of governmental services
Tribal governments are not taxable entities thus can retain and use revenues for governmental purposes
NCAI resolution #MOH

8. Tribal Authority Must Include
Generation of tax revenue free from overlapping state taxation
Creation of incentives for business development and job creation
Ability to access government financing tools
Decision making for promoting the health and welfare of its citizens
Promotion of certainty of jurisdiction to capital markets and tax policy to enhance economic growth
NCAI resolution MOH17-011