I 
118TH CONGRESS 
2D SESSION 
H. R. 8318 
To amend the Internal Revenue Code of 1986 to treat Indian Tribal Govern-
ments in the same manner as State governments for certain Federal 
tax purposes, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 8, 2024 
Ms. MOORE of Wisconsin (for herself, Mr. SCHWEIKERT, Mr. KILDEE, Mr. 
KELLY of Pennsylvania, Ms. DELBENE, Mr. COLE, Mr. KILMER, and Mr. 
MOOLENAAR) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on 
Education and the Workforce, for a period to be subsequently determined 
by the Speaker, in each case for consideration of such provisions as fall 
within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to treat Indian 
Tribal Governments in the same manner as State govern-
ments for certain Federal tax purposes, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Tribal Tax and Investment Reform Act of 2024’’. 
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(b) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
Sec. 2. Findings. 
Sec. 3. Treatment of Indian tribes as States with respect to excise taxes and 
bond issuance. 
Sec. 4. Treatment of pension and employee benefit plans maintained by Tribal 
Governments. 
Sec. 5. Treatment of Tribal foundations and charities like charities funded and 
controlled by other governmental funders and sponsors. 
Sec. 6. Improving effectiveness of Tribal child support enforcement agencies. 
Sec. 7. Recognizing Indian tribal governments for purposes of determining 
under the adoption credit whether a child has special needs. 
Sec. 8. New markets tax credit for tribal area investments. 
Sec. 9. Inclusion of Indian areas as difficult development areas for purposes of 
certain buildings. 
Sec. 10. Tribal general welfare and trust programs clarification. 
Sec. 11. Indian employment tax credit. 
Sec. 12. Exclusion from gross income for payments under Indian health service 
loan repayment program. 
Sec. 13. Exclusion of certain amounts received under Indian Health Professions 
Scholarships Program. 
SEC. 2. FINDINGS. 
The Congress finds the following: 
(1) There is a unique Federal legal and political 
relationship between the United States and Indian 
Tribes. 
(2) Indian Tribes have the responsibility and 
authority to provide governmental programs and 
services to Tribal citizens, develop Tribal economies, 
and build community infrastructure to ensure that 
Indian reservation lands serve as livable, permanent 
homes. 
(3) The United States Constitution, United 
States Federal Court decisions, Executive orders, 
and numerous other Federal laws and regulations 
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recognize that Indian Tribes are governments, re-
taining the inherent authority to tax and operate as 
other governments, including (inter alia) financing 
projects with government bonds and maintaining eli-
gibility for general tax exemptions via their govern-
ment status. 
(4) Codifying tax parity with respect to Tribal 
Governments is consistent with Federal treaties rec-
ognizing the sovereignty of Tribal Governments. 
(5) That Indian Tribes face historic disadvan-
tages in accessing the underlying capital to build the 
necessary infrastructure for job creation, and that 
certain statutory restrictions on Tribal governance 
further inhibit Tribes’ ability to develop strong gov-
ernance and economies. 
(6) Indian Tribes are sometimes excluded from 
the Internal Revenue Code of 1986 in key provisions 
which results in unfair tax treatment for Tribal citi-
zens or unequal enforcement authority for Tribal en-
forcement agencies. 
(7) Congress is vested with the authority to 
regulate commerce with Indian Tribes, and hereby 
exercises that authority in a manner which furthers 
Tribal self-governance, and in doing so, further af-
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firms the United States government-to-government 
relationship with Indian Tribes. 
SEC. 3. TREATMENT OF INDIAN TRIBES AS STATES WITH 
RESPECT 
TO 
EXCISE 
TAXES 
AND 
BOND 
ISSUANCE. 
(a) REPEAL OF ESSENTIAL GOVERNMENTAL FUNC-
TION REQUIREMENTS.—Section 7871 of the Internal Rev-
enue Code of 1986 is amended by striking subsections (b) 
and (e) and redesignating subsections (c), (d), and (f) as 
subsections (b), (c), and (d), respectively. 
(b) SPECIAL RULES FOR TAX-EXEMPT BONDS.— 
Subsection (b) of section 7871 of such Code, as redesig-
nated by subsection (a), is amended to read as follows: 
‘‘(b) SPECIAL RULES FOR TAX-EXEMPT BONDS.— 
‘‘(1) IN GENERAL.—In applying section 146 to 
bonds issued by Indian Tribal Governments, the 
Secretary shall annually— 
‘‘(A) establish a national bond volume cap 
based on the greater of— 
‘‘(i) the amount determined under 
section 146(d)(1)(A), determined by sub-
stituting ‘the national Tribal population es-
timates supplied annually by the Secretary 
of the Interior, as measured by the total 
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number of enrolled Tribal citizens of each 
tribe’for ‘State population’, and 
‘‘(ii) 
the 
minimum 
State 
ceiling 
amount in section 146(d)(1)(B) (as ad-
justed in accordance with the cost of living 
provision in section 146(d)(2)), and 
‘‘(B) under regulations prescribed by the 
Secretary, allocate such national bond volume 
cap among all Indian Tribal Governments seek-
ing such an allocation in a particular year. 
‘‘(2) APPLICATION
OF
GEOGRAPHIC
RESTRIC-
TION.—In the case of national bond volume cap allo-
cated under paragraph (1), section 146(k)(1) shall 
not apply to the extent that such cap is used with 
respect to financing for a facility located on qualified 
Indian lands. 
‘‘(3) RESTRICTION ON FINANCING OF CERTAIN 
GAMING FACILITIES.—No portion of proceeds from 
an obligation issued by an Indian Tribal Government 
(or subdivision thereof) under section 103 may be 
used with respect to the financing of any portion of 
a building in which class II or class III gaming (as 
defined in section 4 of the Indian Gaming Regu-
latory Act (25 U.S.C. 2703)) is conducted or housed 
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or any property actually used in the conduct of such 
gaming. 
‘‘(4) DEFINITIONS AND SPECIAL RULES.—For 
purposes of this subsection— 
‘‘(A) INDIAN TRIBAL GOVERNMENT.—The 
term ‘Indian Tribal Government’ means the 
recognized governing body of any Indian or 
Alaska Native tribe, band, nation, pueblo, vil-
lage, community, component band, or compo-
nent reservation, individually identified (includ-
ing parenthetically) pursuant to section 104 of 
the Federally Recognized Indian Tribe List Act 
of 1994 (25 U.S.C. 5131). 
‘‘(B) INTERTRIBAL
CONSORTIA, 
ETC.— 
Under regulations prescribed by the Secretary, 
an Indian Tribal Government (or a partnership 
of Indian Tribal Governments) may authorize 
an intertribal consortium, an organization, or 
an Alaska Native regional or village corpora-
tion, as defined in, or established pursuant to, 
the Alaska Native Claims Settlement Act, to 
plan for, coordinate or otherwise administer 
services, finances, functions, or activities on its 
behalf under this subsection, except that the 
authorized entity shall have the rights and re-
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sponsibilities of the authorizing Indian Tribal 
Government (or Indian Tribal Governments) 
only to the extent provided in the authorizing 
resolution. 
‘‘(C) QUALIFIED
INDIAN
LANDS.—The 
term ‘qualified Indian lands’ means— 
‘‘(i) Indian lands within the meaning 
of section 29(j)(8) of the Stevenson-Wydler 
Technology Innovation Act of 1980 (15 
U.S.C. 3722b(j)(8)), 
‘‘(ii) land held in fee simple by an In-
dian Tribal Government, 
‘‘(iii) land held by incorporated Native 
groups, regional corporations, and village 
corporations under the provisions of the 
Alaska Native Claims Settlement Act (43 
U.S.C. 1601 et seq.), 
‘‘(iv) Hawaiian Home Lands (as de-
fined in section 801 of the Native Amer-
ican Housing Assistance and Self-Deter-
mination Act of 1996 (25 U.S.C. 4221), 
and 
‘‘(v) under regulations prescribed by 
the Secretary, lands where the facility is to 
be placed in service in connection with— 
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‘‘(I) the active conduct of a trade 
or business by an Indian Tribe on, 
contiguous to, within reasonable prox-
imity of, or with a substantial connec-
tion to lands described in clause (i), 
(ii), (iii), or (iv), or 
‘‘(II) 
infrastructure 
(including 
roads, power lines, water systems, 
railroad spurs, and communication fa-
cilities) serving lands described in 
clause (i), (ii), (iii), or (iv).’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 7871(a) of such Code is amended— 
(A) in paragraph (2) by striking ‘‘subject 
to subsection (b),’’, and 
(B) in paragraph (4) by striking ‘‘sub-
section (c)’’ and inserting ‘‘subsection (b)’’. 
(2) Subparagraph (B) of section 45(c)(9) of 
such Code is amended to read as follows: 
‘‘(B) INDIAN TRIBE.—For purposes of this 
paragraph, the term ‘Indian Tribe’ means any 
Indian Tribe, band, nation, or other organized 
group or community which is recognized as eli-
gible for the special programs and services pro-
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vided by the United States to Indians because 
of their status as Indians.’’. 
(d) EFFECTIVE DATE.— 
(1) TAX-EXEMPT
BONDS.—The amendments 
made by this section shall apply to obligations issued 
in calendar years beginning after the date of the en-
actment of this Act. 
(2) EXCISE TAXES.—The amendments made by 
this section with respect to any excise tax referred 
to in section 7871(a)(2) of such Code shall take ef-
fect on and after the first day of the first calendar 
quarter beginning more than 60 days after the date 
of the enactment of this Act. 
SEC. 4. TREATMENT OF PENSION AND EMPLOYEE BENEFIT 
PLANS MAINTAINED BY TRIBAL GOVERN-
MENTS. 
(a) AMENDMENTS
TO
THE INTERNAL REVENUE 
CODE OF 1986.— 
(1) QUALIFIED PUBLIC SAFETY EMPLOYEE.— 
Section 72(t)(10)(B) of the Internal Revenue Code 
of 1986 (defining qualified public safety employee) is 
amended by— 
(A) striking ‘‘or political subdivision of a 
State’’ and inserting ‘‘, political subdivision of 
a State, or Indian tribal government’’; and 
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(B) striking ‘‘such State or political sub-
division’’ and inserting ‘‘such State, political 
subdivision, or Indian tribal government’’. 
(2) GOVERNMENTAL PLAN.—The last sentence 
of section 414(d) of such Code (defining govern-
mental plan) is amended to read as follows: ‘‘The 
term ‘governmental plan’ includes a plan established 
or maintained for its employees by an Indian tribal 
government, an agency, instrumentality, or subdivi-
sion of an Indian tribal government, or an entity es-
tablished under Federal, State, or Tribal law which 
is wholly owned or controlled by any of the fore-
going.’’. 
(3) EXEMPT GOVERNMENTAL DEFERRED COM-
PENSATION PLAN.—Section 3121(v)(3) of such Code 
(defining governmental deferred compensation plan) 
is amended by inserting ‘‘by an Indian tribal govern-
ment, an agency, instrumentality, or subdivision of 
an Indian tribal government, or an entity established 
under Federal, State, or Tribal law which is wholly 
owned or controlled by any of the foregoing,’’ after 
‘‘political subdivision thereof,’’. 
(4) GRANDFATHER
OF
CERTAIN
DEFERRED 
COMPENSATION PLANS.—Section 457 of such Code 
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is amended by adding at the end the following new 
subsection: 
‘‘(h) CERTAIN TRIBAL GOVERNMENT PLANS GRAND-
FATHERED.—Plans established before the date of enact-
ment of this subsection and maintained by an Indian tribal 
government, an agency, instrumentality, or subdivision of 
an Indian tribal government, or an entity established 
under Federal, State, or Tribal law which is wholly owned 
or controlled by any of the foregoing, in compliance with 
subsection (b) shall be treated as if established by an eligi-
ble employer under subsection (e)(1)(A). Such plans may 
be maintained in compliance with section 457 or may be 
converted to or merged into a section 401(k) cash or de-
ferred arrangement maintained by such government, agen-
cy, instrumentality, subdivision, or entity.’’. 
(5) LONG-TERM, PART-TIME
WORKERS.—Sec-
tion 401(k)(15)(C) of such Code is amended to read 
as follows: 
‘‘(C) APPLICATION
OF
STANDARDS
TO 
CERTAIN EMPLOYEES AND PLANS.—The provi-
sions of paragraph (2)(D)(ii) shall not apply 
to— 
‘‘(i) employees described in section 
410(b)(3), and 
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‘‘(ii) a governmental plan within the 
meaning of section 414(d)).’’. 
(b) ENFORCEMENT MORATORIUM RELATED TO PEN-
SION PROTECTION ACT OF 2006.— 
(1) IN
GENERAL.—No Indian tribal govern-
ment, an agency, instrumentality, or subdivision of 
an Indian tribal government, or an entity established 
under Federal, State, or Tribal law which is wholly 
owned or controlled by any of the foregoing, shall be 
subject to a Federal agency enforcement action 
based on changes under the Internal Revenue Code 
of 1986 or Employee Retirement Income and Secu-
rity Act of 1974 enacted under the Pension Protec-
tion Act of 2006, for any periods prior to the publi-
cation of agency regulations thereunder. 
(2) INDIAN
TRIBAL
GOVERNMENT.—For pur-
poses of this subsection, the term ‘‘Indian tribal gov-
ernment’’ has the meaning given such term in sec-
tion 7701(a)(40) of the Internal Revenue Code of 
1986. 
(3) REGULATORY
GUIDANCE.—The Secretary 
shall work with the Tribal Advisory Committee es-
tablished pursuant to section 3 of the Tribal General 
Welfare Exclusion Act of 2014, and in consultation 
with Indian tribal governments and relevant govern-
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mental agencies, to develop regulatory guidance 
under this section. 
(c) UNIFORM PROTECTIONS AND FIDUCIARY STAND-
ARDS FOR TRIBAL PLANS.— 
(1) IN GENERAL.—Chapter 77 of such Code is 
amended by adding at the end the following: 
‘‘SEC. 
7531. 
UNIFORM 
PROTECTIONS 
AND 
FIDUCIARY 
STANDARDS FOR TRIBAL PENSION PLANS. 
‘‘(a) IN GENERAL.—A Tribal pension plan shall be 
subject to the uniform protections and fiduciary standards 
for Tribal pension plans. 
‘‘(b) PERSONAL LIABILITY.— 
‘‘(1) IN GENERAL.—Any person who is a fidu-
ciary with respect to a Tribal pension plan who 
breaches any of the responsibilities, obligations, or 
duties imposed upon fiduciaries by the uniform pro-
tection and fiduciary standards for Tribal pension 
plans, shall be personally liable to make good to 
such plan any losses to the plan resulting from each 
such breach, and to restore to such plan any profits 
of such fiduciary which have been made through use 
of assets of the plan by the fiduciary, and shall be 
subject to such other equitable or remedial relief as 
the court may deem appropriate, including removal 
of such fiduciary. 
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‘‘(2) NO LIABILITY FOR PRIOR BREACH.—No fi-
duciary shall be liable with respect to a breach of fi-
duciary duty under this section if such breach was 
committed before the fiduciary became a fiduciary or 
after the fiduciary ceased to be a fiduciary. 
‘‘(c) NONDISCRIMINATION.— 
‘‘(1) NO
INTERFERENCE
WITH
PROTECTED 
RIGHTS.—It shall be unlawful for any person to dis-
charge, fine, suspend, expel, discipline, or discrimi-
nate against a participant or beneficiary for exer-
cising any right to which the participant or bene-
ficiary is entitled under the provisions of a Tribal 
pension plan or under the uniform protection and fi-
duciary standards for Tribal pension plans, or for 
the purpose of interfering with the attainment of 
any right to which such participant or beneficiary 
may become entitled under such plan or the uniform 
protection and fiduciary standards for Tribal pen-
sion plans. 
‘‘(2) NONDISCRIMINATION.—Contributions or 
benefits provided under a Tribal pension plan shall 
not discriminate in favor of highly compensated em-
ployees (within the meaning of section 414(q)). 
‘‘(d) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
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‘‘(1) TRIBAL PENSION PLAN.—The term ‘Tribal 
pension plan’ means any qualified employer retire-
ment plan (as defined in section 72(d)(1)(G)) 
which— 
‘‘(A) is a governmental plan (as defined in 
section 414(d)), 
‘‘(B) has at least 500 active participants, 
and 
‘‘(C) is established or maintained for the 
employees of an Indian tribal government, an 
agency, instrumentality, or subdivision of an In-
dian tribal government, or an entity established 
under Federal, State, or Tribal law which is 
wholly owned or controlled by any of the fore-
going. 
‘‘(2) UNIFORM
PROTECTION
AND
FIDUCIARY 
STANDARDS
FOR
TRIBAL
PENSION
PLANS.—The 
term ‘uniform protections and fiduciary standards 
for Tribal pension plans’ means that in connection 
with a fiduciary’s duties with respect to a Tribal 
pension plan the fiduciary shall discharge those du-
ties— 
‘‘(A) solely in the interest of the partici-
pants and beneficiaries, 
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‘‘(B) for the exclusive purpose of providing 
benefits to participants and beneficiaries, 
‘‘(C) to defray reasonable expenses of ad-
ministering the plan, 
‘‘(D) with the care, skill, prudence, and 
diligence under the circumstances then pre-
vailing that a prudent person acting in a like 
capacity and familiar with such matters would 
use in the conduct of an enterprise of a like 
character and with like aims, 
‘‘(E) by diversifying the investments of the 
plan so as to minimize the risk of large losses, 
unless under the circumstances it is clearly pru-
dent not to do so, and 
‘‘(F) in accordance with the documents 
and instruments governing the plan insofar as 
such documents and instruments are consistent 
with the requirements of the preceding subpara-
graphs. 
‘‘(3) CONTROL OVER ASSETS BY PARTICIPANT 
OR BENEFICIARY.—In the case of a Tribal pension 
plan which provides for individual accounts and per-
mits a participant or beneficiary to exercise control 
over the assets in their account, if a participant or 
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beneficiary exercises control over the assets in their 
account— 
‘‘(A) such participant or beneficiary shall 
not be deemed to be a fiduciary by reason of 
such exercise, and 
‘‘(B) no person who is otherwise a fidu-
ciary shall be liable under this section for any 
loss, or by reason of any breach, which results 
from such participant’s or beneficiary’s exercise 
of control. 
‘‘(e) NOTICE REQUIREMENTS.—The plan adminis-
trator for any Tribal pension plan shall cause to be fur-
nished to each participant covered under the plan a sum-
mary plan description. The summary plan description and 
any notice of material modifications shall be provided or 
made available to participants within a reasonable period 
following the effective date of a participant’s coverage or 
the effective date of material changes to the plan, as appli-
cable. The summary plan description shall— 
‘‘(1) be written in a manner calculated to be 
understood by the average plan participant, 
‘‘(2) be sufficiently accurate and comprehensive 
to reasonably apprise such participants and bene-
ficiaries of their rights and obligations under the 
plan, and 
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‘‘(3) specify any material modification in the 
terms to the plan made after the previous summary 
plan description. 
‘‘(f) PERSONS EMPOWERED TO BRING A CIVIL AC-
TION.—In the case of a Tribal pension plan, a civil action 
may be brought— 
‘‘(1) by a participant or beneficiary to recover 
benefits due under the terms of the plan, to enforce 
rights under the terms of the plan, or to clarify 
rights to future benefits under the terms of the plan; 
‘‘(2) by a participant, beneficiary, or fiduciary 
for relief for any loss for which a fiduciary is person-
ally liable under this section; and 
‘‘(3) by a participant, beneficiary, or fidu-
ciary— 
‘‘(A) to enjoin any act or practice which 
violates any provision of the uniform protection 
and protections and fiduciary standards for 
Tribal pension plans, or 
‘‘(B) to obtain other appropriate equitable 
relief— 
‘‘(i) to redress such violations, or 
‘‘(ii) to enforce any provisions of the 
uniform protections and fiduciary stand-
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ards for Tribal pension plans or the terms 
of the plan. 
‘‘(g) STATUS OF TRIBAL PENSION PLAN AS ENTI-
TY.—A Tribal pension plan may sue or be sued under this 
section as an entity. Service of summons, subpoena, or 
other legal process of a court upon a trustee or an admin-
istrator of a Tribal pension plan in such capacity shall 
constitute service upon the Tribal pension plan. Any 
money judgment under this section against a Tribal pen-
sion plan shall be enforceable only against the plan as an 
entity and shall not be enforceable against any other per-
son or entity. 
‘‘(h) JURISDICTION.—Enforcement actions related to 
the uniform protections and fiduciary standards for Tribal 
pension plans shall be in the applicable Tribal court unless 
the Indian tribal government has opted to limit Tribal 
court jurisdiction for such actions in favor of Federal 
court enforcement. In the absence of an established Tribal 
court, or for Indian tribal governments who have elected 
to limit their Tribal court’s jurisdiction to exclude claims 
for enforcing the uniform protections and fiduciary stand-
ards for Tribal pension plans, a participant or beneficiary 
may seek enforcement in the district court of the United 
States for the district where the plan has its principal of-
fice, or in the United States District for the District of 
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Columbia. When applicable, the district courts of the 
United States shall have jurisdiction without respect to 
the amount in controversy or the citizenship of the parties. 
‘‘(i) ATTORNEY’S FEES AND COSTS.—The court, in 
its discretion, may allow an award of reasonable attorney’s 
fees and costs to a participant, beneficiary, or fiduciary 
who prevails in an action to enforce the uniform protec-
tions and fiduciary standards for Tribal pension plans. 
‘‘(j) COORDINATION WITH OTHER TRIBAL LAWS 
AND PROTECTIONS.—Nothing in this section shall pre-
empt or otherwise prevent an Indian Tribe from adopting 
additional laws and protections not inconsistent with this 
section. 
‘‘(k) REGULATIONS.—The Secretary shall work with 
the Tribal Advisory Committee established pursuant to 
section 3 of the Tribal General Welfare Exclusion Act of 
2014, and in consultation with Indian tribal governments 
and relevant governmental agencies, to develop regulatory 
guidance under this section, as well as the enforcement 
of such standards.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for chapter 77 of such Code is amended by 
adding at the end the following new item: 
‘‘Sec. 7531. Uniform protections and fiduciary standards for Tribal pension 
plans.’’. 
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(d) CONFORMING AMENDMENT.—The last sentence 
of section 3(32) of the Employee Retirement Income Secu-
rity Act of 1974 (29 U.S.C. 1002(32)) is amended to read 
as follows: ‘‘The term ‘governmental plan’ includes a plan 
established or maintained for its employees by an Indian 
tribal government, an agency, instrumentality, or subdivi-
sion of an Indian tribal government, or an entity estab-
lished under Federal, State, or Tribal law which is wholly 
owned or controlled by any of the foregoing.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to years beginning after the date 
of the enactment of this Act. 
(f) TRANSITION PROVISIONS.—The Secretary of the 
Treasury (or the Secretary’s delegate) shall, in consulta-
tion with the Tribal Advisory Committee established under 
section 3 of the Tribal General Welfare Exclusion Act of 
2014 (26 U.S.C. 139E note), and in consultation with In-
dian tribal governments, develop guidance on the transi-
tion of plans to meet requirements added or changed by 
the amendments made by this section, including publica-
tion of transition relief if appropriate. The Secretary of 
the Treasury (or the Secretary’s delegate) is authorized 
to extend deadlines imposed by the Internal Revenue Code 
of 1986 to reflect any such transition relief (and to coordi-
nate such transition relief with relevant governmental 
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agencies) as well as time for plan sponsors to adopt 
amendments and implement required changes. 
SEC. 5. TREATMENT OF TRIBAL FOUNDATIONS AND CHAR-
ITIES LIKE CHARITIES FUNDED AND CON-
TROLLED 
BY 
OTHER 
GOVERNMENTAL 
FUNDERS AND SPONSORS. 
(a) IN GENERAL.—Section 170(b)(1)(A) of the Inter-
nal Revenue Code of 1986 is amended by adding at the 
end the following: ‘‘For purposes of clause (vi), the term 
‘governmental unit’ includes an Indian tribal government, 
an agency, instrumentality, or subdivision of an Indian 
tribal government, or an entity established under Federal, 
State, or Tribal law which is wholly owned or controlled 
by any of the foregoing.’’. 
(b) CERTAIN SUPPORTING ORGANIZATIONS.—Sec-
tion 509(a) of such Code is amended by adding at the 
end the following: ‘‘For purposes of paragraph (3), an or-
ganization described in paragraph (2) shall be deemed to 
include an Indian tribal government, an agency, instru-
mentality, or subdivision of an Indian tribal government, 
or an entity established under Federal, State, or Tribal 
law which is wholly owned or controlled by any of the fore-
going .’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 6. IMPROVING EFFECTIVENESS OF TRIBAL CHILD 
SUPPORT ENFORCEMENT AGENCIES. 
(a) AMENDMENT TO THE SOCIAL SECURITY ACT.— 
Section 464 of the Social Security Act (42 U.S.C. 664) 
is amended by adding at the end the following: 
‘‘(d) APPLICABILITY TO INDIAN TRIBES AND TRIBAL 
ORGANIZATIONS ELIGIBLE FOR A GRANT UNDER THIS 
PART.—This section, except for the requirement to dis-
tribute amounts in accordance with section 457, shall 
apply to an Indian Tribe or Tribal organization eligible 
for a grant under section 455(f) in the same manner in 
which this section applies to a State with a plan approved 
under this part.’’. 
(b) AMENDMENT
TO
THE
INTERNAL
REVENUE 
CODE.—Subsection (c) of section 6402 of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: ‘‘For purposes of this subsection, any ref-
erence to a State shall include a reference to any Indian 
Tribe or Tribal organization described in section 464(d) 
of the Social Security Act.’’. 
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SEC. 7. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR 
PURPOSES OF DETERMINING UNDER THE 
ADOPTION CREDIT WHETHER A CHILD HAS 
SPECIAL NEEDS. 
(a) IN GENERAL.—Section 23(d)(3) of the Internal 
Revenue Code of 1986 (defining child with special needs) 
is amended— 
(1) in subparagraph (A), by inserting ‘‘or In-
dian tribal government’’ after ‘‘a State’’; and 
(2) in subparagraph (B), by inserting ‘‘or In-
dian tribal government’’ after ‘‘such State’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 8. NEW MARKETS TAX CREDIT FOR TRIBAL AREA IN-
VESTMENTS. 
(a) ADDITIONAL ALLOCATIONS FOR TRIBAL AREA.— 
(1) IN GENERAL.—Section 45D(f) of the Inter-
nal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph: 
‘‘(4) ADDITIONAL
ALLOCATIONS
FOR
TRIBAL 
AREA INVESTMENTS.— 
‘‘(A) IN GENERAL.—In the case of each 
calendar year after 2024, there is (in addition 
to any limitation under any other paragraph of 
this subsection) a new markets tribal area tax 
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credit limitation of $175,000,000 which shall be 
allocated by the Secretary as provided in para-
graph (2) except— 
‘‘(i) that such allocation shall only be 
allocated with respect to qualified tribal 
area investments, and 
‘‘(ii) in addition to the priorities de-
scribed in paragraph (2), the Secretary 
may give priority to any entity with a 
record of having successfully provided cap-
ital or technical assistance in tribal statis-
tical areas. 
‘‘(B) CARRYOVER OF UNUSED NEW MAR-
KETS TRIBAL AREA TAX CREDIT LIMITATION.— 
‘‘(i) IN GENERAL.—If the new mar-
kets tribal area tax credit limitation under 
subparagraph (A) for any calendar year 
exceeds the amount of such limitation allo-
cated by the Secretary for such calendar 
year, such limitation for the succeeding 
calendar year shall be increased by the 
amount of such excess. 
‘‘(ii) LIMITATION
ON
CARRYOVER.— 
No amount of new markets tribal area tax 
credit limitation may be carried under 
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clause (i) past the 5th calendar year fol-
lowing the calendar year in which such 
amount of new markets tribal area tax 
credit limitation arose. 
‘‘(iii) TRANSFER
OF
EXPIRED
NEW 
MARKETS TRIBAL AREA TAX CREDIT LIMI-
TATION TO GENERAL LIMITATION.—In the 
case of any amount of new markets tribal 
area tax credit limitation which would (but 
for clause (ii)) be carried under clause (i) 
to the 6th calendar year following the cal-
endar year in which such amount of new 
markets tribal area credit limitation arose, 
the new market tax credit limitation under 
paragraph (1) for such 6th calendar year 
shall be increased by the amount of such 
new markets tribal area tax credit limita-
tion. 
‘‘(C) 
ALLOCATIONS
RESTRICTED
TO 
QUALIFIED
TRIBAL
AREA
INVESTMENTS.—In 
the case of any new markets tribal area tax 
credit limitation— 
‘‘(i) subsection (b)(1)(B) shall be ap-
plied by substituting ‘qualified tribal area 
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investments’ for ‘qualified low-income com-
munity investments’, and 
‘‘(ii) subsections (b)(2) and (g)(3)(B) 
shall be applied separately with respect to 
such limitation. 
‘‘(D) QUALIFIED
TRIBAL
AREA
INVEST-
MENTS.—For purposes of this paragraph, the 
term ‘qualified tribal area investment’ means— 
‘‘(i) any capital or equity investment 
in, or loan to, any qualified active tribal 
community business, 
‘‘(ii) the purchase from another com-
munity development entity of any loan 
made by such entity which is a qualified 
tribal area investment, 
‘‘(iii) financial counseling and other 
services specified in regulations prescribed 
by the Secretary to businesses located in, 
and residents of, tribal statistical areas, 
and 
‘‘(iv) any equity investment in, or loan 
to, any qualified community development 
entity if substantially all of the proceeds of 
such investment or loan are used by such 
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qualified community development entity to 
make qualified tribal area investments. 
‘‘(E) QUALIFIED ACTIVE TRIBAL COMMU-
NITY
BUSINESS.—For purposes of this para-
graph— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied active tribal community business’ has 
the meaning which would be given the 
term ‘qualified active low-income commu-
nity business’ under subsection (d)(2) if 
‘tribal statistical area’ were substituted for 
‘low-income community’ each place it ap-
pears therein. 
‘‘(ii) INCLUSION OF CERTAIN QUALI-
FIED
ACTIVE
LOW-INCOME
COMMUNITY 
BUSINESSES
WHICH
SERVE
TRIBAL 
AREAS.—The term ‘qualified active tribal 
community business’ includes any qualified 
active 
low-income 
community 
business 
which— 
‘‘(I) provides good or services to 
a significant population of Tribal, 
Alaska Native village, or Native Ha-
waiian community members, who are 
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residents of a tribal statistical area, 
and 
‘‘(II) obtains a written statement 
from one or more relevant Indian trib-
al governments (as defined in section 
7871(b)(4)(A)) (or, in the case of Na-
tive Hawaiian community members, 
the Department of Hawaiian Home 
Lands, as defined in section 801 of 
the Native American Housing Assist-
ance and Self-Determination Act of 
1996 (25 U.S.C. 4221)) that docu-
ments the eligibility of such qualified 
active low-income community business 
with respect to the requirement of 
subclause (I). 
‘‘(F) TRIBAL
STATISTICAL
AREA.— For 
purposes of this paragraph, the term ‘tribal sta-
tistical area’ means any low-income community 
which is located in any area determined by the 
Secretary, after consultation with the Bureau of 
the Census, as a Tribal Census Tract, Okla-
homa Tribal Statistical Area, Tribal-Designated 
Statistical Area, Alaska Native Village Statis-
tical Area, or Hawaiian Home Lands.’’. 
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(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to new markets tribal 
area tax credit limitation determined for calendar 
years after December 31, 2024. 
(b) EDUCATIONAL AND TECHNICAL ASSISTANCE RE-
LATED TO QUALIFIED TRIBAL AREA INVESTMENTS.— 
Section 45D of such Code is amended by redesignating 
subsection (i) as subsection (j) and by inserting after sub-
section (h) the following new subsection: 
‘‘(i) EDUCATION AND TECHNICAL ASSISTANCE RE-
LATED TO INVESTMENTS WITH RESPECT TO TRIBAL STA-
TISTICAL AREAS.—Not later than 180 days after the date 
of the enactment of this paragraph, the Secretary, after 
consultation with the Office of Tribal and Native Affairs, 
the Community Development Financial Institutions Fund, 
and other appropriate Federal agencies, shall establish a 
program to provide educational and technical assistance 
to qualified community development entities with respect 
to— 
‘‘(1) applications for, and the appropriate use 
of— 
‘‘(A) new markets tribal area tax credit 
limitation, and 
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‘‘(B) new markets tax credit limitation 
with respect to investments with respect to trib-
al statistical areas, and 
‘‘(2) in the case of any qualified community de-
velopment entity which has been allocated limitation 
described in subparagraph (A) or (B) of paragraph 
(1), technical issues specifically associated with in-
vestments with respect to tribal statistical areas.’’. 
SEC. 9. INCLUSION OF INDIAN AREAS AS DIFFICULT DE-
VELOPMENT AREAS FOR PURPOSES OF CER-
TAIN BUILDINGS. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
42(d)(5)(B)(iii) of the Internal Revenue Code of 1986 is 
amended by inserting before the period the following: ‘‘, 
and any Indian area’’. 
(b) 
INDIAN
AREA.—Clause 
(iii) 
of 
section 
42(d)(5)(B) of such Code is amended by redesignating 
subclause (II) as subclause (IV) and by inserting after 
subclause (I) the following new subclauses: 
‘‘(II) INDIAN
AREA.—For pur-
poses of subclause (I), the term ‘In-
dian area’ means any Indian area (as 
defined in section 4(11) of the Native 
American Housing Assistance and 
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Self Determination Act of 1996 (25 
U.S.C. 4103(11))). 
‘‘(III) 
SPECIAL
RULE
FOR 
BUILDINGS IN INDIAN AREAS.—In the 
case of an area which is a difficult de-
velopment area solely because it is an 
Indian area, a building shall not be 
treated as located in such area unless 
such building is assisted or financed 
under the Native American Housing 
Assistance and Self Determination 
Act of 1996 (25 U.S.C. 4101 et seq.) 
or the project sponsor is an Indian 
Tribe 
(as 
defined 
in 
section 
45A(c)(6)), a tribally designated hous-
ing entity (as defined in section 4(22) 
of such Act (25 U.S.C. 4103(22))), or 
wholly owned or controlled by such an 
Indian Tribe or tribally designated 
housing entity.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings placed in service after 
December 31, 2024. 
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SEC. 10. TRIBAL GENERAL WELFARE AND TRUST PRO-
GRAMS CLARIFICATION. 
(a) IN GENERAL.—Section 1612(b) of the Social Se-
curity Act (42 U.S.C. 1382a(b)) is amended by striking 
‘‘; and’’ at the end of paragraph (25), by striking the pe-
riod at the end of paragraph (26) and inserting ‘‘; and’’, 
and by adding at the end the following new paragraph: 
‘‘(27) any Indian general welfare benefit (as de-
fined in section 139E of the Internal Revenue Code 
of 1986).’’. 
(b) 
EXCLUSION
FROM
RESOURCES.—Section 
1613(a) of the Social Security Act (42 U.S.C. 1382b(a)) 
is amended by striking ‘‘; and’’ at the end of paragraph 
(16) and by inserting after paragraph (17) the following 
new paragraphs: 
‘‘(18) for the 9-month period beginning after 
the month in which received, any Indian general wel-
fare benefit (within the meaning of section 139E of 
the Internal Revenue Code of 1986); and 
‘‘(19) any grantor trust established by an In-
dian tribe for the benefit of Indians and for which 
the Indian tribe is the grantor (within the meaning 
of subpart E of part 1 of subchapter J of chapter 
1 of the Internal Revenue Code of 1986).’’. 
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SEC. 11. INDIAN EMPLOYMENT TAX CREDIT. 
(a) EXTENSION.—Section 45A of the Internal Rev-
enue Code of 1986 is amended by striking subsection (f). 
(b) MODIFICATION OF DETERMINATION OF AMOUNT 
OF CREDIT.—Paragraph (2) of section 45A(a) of such 
Code is amended to read as follows: 
‘‘(2) the quotient of— 
‘‘(A) the sum of the qualified wages and 
qualified employee health insurance costs which 
were paid or incurred by the employer (or any 
predecessor) during the two most recent cal-
endar years ending before the beginning of such 
taxable year, divided by 
‘‘(B) 2.’’. 
(c) INCREASED LIMITATION.—Section 45A(b)(3) of 
such Code is amended by striking ‘‘$20,000’’ and insert-
ing ‘‘$30,000’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
SEC. 12. EXCLUSION FROM GROSS INCOME FOR PAYMENTS 
UNDER INDIAN HEALTH SERVICE LOAN RE-
PAYMENT PROGRAM. 
(a) IN GENERAL.—Paragraph (4) of section 108(f) 
of the Internal Revenue Code of 1986 is amended by in-
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