S. 5048 · 117th Congress
Native American Tax Parity and Relief Act of 2022
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Never voted on. It didn't reach a floor vote before the 117th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
Cortez MastoSponsor2 cosponsors · 2 D
2 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill makes changes to the Internal Revenue Code to treat Indian tribal governments in the same manner as their state counterparts for tax purposes. Among other changes, the bill
What it does: CRS summary · Introduced in Senate · Sep 29, 2022
Native American Tax Parity and Relief Act of 2022
This bill makes changes to the Internal Revenue Code to treat Indian tribal governments in the same manner as their state counterparts for tax purposes. Among other changes, the bill
- treats Indian tribes as states for purposes of the issuance of tax-exempt bonds,
- equalizes the tax treatment of charities funded by Indian tribal governments,
- enhances the ability of tribal governments to enforce child support orders,
- expands the special-needs adoption tax credit to apply to adoptions ratified by a tribal court,
- designates certain Indian areas as difficult development areas for purposes of the low-income housing tax credit,
- increases the amount of wages and benefits taken into account for purposes of determining the Indian employment tax credit, and
- creates an annual $175 million New Markets Tax Credit for low-income tribal communities and for projects that serve or employ Tribe members.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Native American Tax Parity and Relief Act of 2022
Latest action (Sep 29, 2022): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Sep 29, 2022
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.