TTAC Related Resolutions Passed at NCAI’s 2019 Annual Convention

November 25, 2019

National Congress of American Indians

ABQ-19-013-Urging the Secretary of the Treasury to Recognize the Authority of Tribal 

Governments to Determine the Meaning of “Lavish and Extravagant” and “Ceremonial 

Activities” for Purposes of the Tribal General Welfare Exclusion Act

 Calls upon TTAC to establish a policy position that recommends to the Secretary of the 

Treasury that Indian tribal governments shall have the exclusive authority to define 

“lavish and extravagant” and “ceremonial activities” under their tribal general welfare 

benefit programs.

 

 Calls for the Secretary of the Treasury to establish guidelines under the Tribal General 

Welfare Exclusion Act in a manner that recognizes the exclusive authority of Indian 

tribal governments to define “lavish and extravagant” and “ceremonial activities” under 

their tribal benefit programs; and 

ABQ-19-015-Urging the Secretary of the Treasury to Assist in Ending Dual Taxation of 

Economic Activity in Indian Country

 Calls upon the TTAC to establish a policy position that recommends to the 

Administration, Secretary of the Treasury, and to Congress a legislative or regulatory 

solution that addresses and eliminates dual taxation by multiple governments in Indian 

Country.

 Urges the Administration and Secretary of the Treasury to develop solutions to address 

and eliminate dual taxation by multiple governments in Indian Country. 

ABQ-19-016-Urging the Secretary of the Treasury to Utilize Nationally-Recognized Indian 

Experts to Train IRS Agents for Purposes of the Tribal General Welfare Exclusion Act

 Calls for the TTAC and Secretary of the Treasury to utilize nationally recognized experts 

in the areas of federal Indian law, Indian treaties, and the federal trust responsibility to 

Indians when developing the curriculum and training necessary to implement the Tribal 

General Welfare Exclusion Act. 

ABQ-19-017-Urging the Treasury Tribal Advisory Committee to Exercise Oversight over 

IRS Auditing and Tax Collecting Activity in Indian Country

 Urges TTAC to: 

o adopt a policy statement setting forth its intent and plan to exercise 

oversight over the Internal Revenue Service and its auditing, examining, 

and tax collecting activities in Indian Country; 

o establish a subcommittee to collect audit and oversight data, and 
o report on a regular basis to federally-recognized tribal governments the 

results of its findings regarding IRS activities in Indian Country.

ABQ-19-020-Support for Legislative Efforts to Increase Tribal Access to New Markets Tax 

Credits

 Calls upon Congress to enact legislation which increases the deployment of NMTCs by

Indian community development entities and codifies the definition of Native CDFI. 

ABQ-19-023-Calling Upon the United States Treasury Department to Engage in Full and 

Meaningful Consultation on the Tax Exempt Status of Tribally Chartered Corporations

 Calls upon Treasury to release details of its proposed action on the tax immunity of 

tribally chartered entities and to conduct consultation with tribal nations in all Bureau of 

Indian Affairs regions throughout the United States prior to any policy changes; 

 Calls upon the Internal Revenue Service to maintain its current policy regarding the tax 

exempt tax status of tribally chartered entities until full and meaningful consultation has 

occurred in accordance with the Treasury’s tribal trust responsibilities, treaty obligations, 

and Executive Order 13175.

ABQ-19-081-Calling on Congress to Immediately Enact Legislation to Provide Tribal 

Nations Tax Parity and Spur Tribal Economic Development

 Calls on Congress to amend the Internal Revenue Code to provide tribal nations parity 

with states including by addressing the following:

o Adoption Tax Credit. Under current law, the IRS cannot recognize tribal court 

orders determining the ‘special needs’ of adoptive children. This provision is 

needed to permit adoptive parents of Indian children to receive tax credits on par 

with other adoptive parents whose children’s special needs have been determined 

by state courts; 

o Tribal Foundations and Charities. Tribally-controlled and funded foundations and 

charities do not enjoy the same public charity classification as foundations and 

charities controlled and funded by state or local governments; and

o Tribal Government Tax-Exempt Bonds. Under federal tax rules generally 

applicable to government debt, tribal governments may issue tax-exempt bonds 

only for “essential government functions” and are prohibited from issuing 

“private activity bonds.” The IRS has declined to view economic development as 

a governmental function, even though state and local governments frequently use 

tax-exempt financing for development projects. 

 Also urges Congress to ensure the Internal Revenue Code includes robust provisions that 

spur tribal economic development and the build out of tribal infrastructure, including by 

increasing the deployment of Low-Income Housing Tax Credits and New Markets Tax 

Credits in Indian Country through set-asides and other incentives, and by simplifying, 

expanding, and making permanent the Indian Employment Tax Credit.