DEPARTMENT OF THE TREASURY

WASHINGTON, D.C. 20220

January 20, 2023

Via Email

Dear Tribal Leader:

As the Point of Contact for Tribal Consultation for the U.S. Department of the Treasury 

(Treasury), I invite you to a consultation on the findings and recommendations 

released in the Treasury Tribal Advisory Committee’s (TTAC) Dual Taxation Report

adopted by the TTAC December 9, 2021. The consultation will be held virtually on 

Tuesday, February 28, 2023, 2pm-5pm EDT. Register here for the consultation. 

Background

In 2019, the TTAC identified policy priorities that the TTAC would address: General 

Welfare Exclusion, Dual Taxation and Tribal Pensions. The TTAC organized 

Subcommittees on these issues to analyze the issues, seek input from Tribal

governments on the implications and impact of the status quo on Tribes and make

recommendations to the TTAC on what Treasury and the Department of the Interior can

do to address the problem of dual taxation on Tribal lands. The Subcommittee on Dual

Taxation, which included subject matter and legal experts, spent several months

examining the issue, synthesizing findings, and crafting recommendations to present to

the TTAC.

The report was the reviewed, discussed in the December 9, 2020 public meeting and 

adopted with revisions. Upon adoption, the TTAC requested that Treasury engage in 

consultation with Tribal governments to hear their comments and feedback onthe 

report’s findings and recommendations. Treasury hosted Tribal consultation on the 

report on April 30, 2021 and June 2, 2021. This will be the third consultation on this 

report, based on Tribal leader feedback. Please note that the report is a work product 

solely of the TTAC and is not a Treasury document. This consultation is part of the 

process for the TTAC to review the report and recommendations by Tribes and prepare

final recommendations to Treasury. The report can be found here.

The Department of the Treasury is seeking your input on the following:

1. Does the report accurately reflect your Tribe’s experience with dual taxation?

2. Are there any significant issues that were not included in the report that

should be explored?

3. What are your Tribes’ opinions on the recommendations included in the

report?
DEPARTMENT OF THE TREASURY

WASHINGTON, D.C. 20220

4. Does your tribe have any other recommendations to add?

5. As Treasury considers the recommendations, how would tribes like to be

advised of the progress of Treasury’s review of the report and

recommendations?

6. Are there specific implementation steps your tribe would recommend?

Register here for the Tuesday, February 28, 2023, at 2:00 pm EDT session.

We respectfully request that each Tribal government register one primary leader or 

designee to provide comments. All others are welcome to register as listen-only 

participants. Please note that each consultation can host 500 participants. 

The deadline to submit written comments is Friday, March 31, 2023, at 11:59 p.m. 

Alaska Time. Written comments should be sent to tribal.consult@treasury.gov. 

Consultations are off the record and not for press purposes.

If you have any questions, please email tribal.consult@treasury.gov. We look forward to 

hearing your feedback on this issue to ensure Tribal governments and communities are 

integrated into the work of our department.

Sincerely,

Chief Lynn Malerba

Treasurer of the United States

Point of Contact for Tribal Consultation 

U.S. Department of the Treasury