S. 2022 · Where this bill is now
In committee
Introduced in the Senate, Jun 11, 2025
119th Congress
1st SessionS. 2022
1st SessionS. 2022
A BILL
Tribal Tax and Investment Reform Act of 2025
In the SenateNo vote yet
Sponsor: Sen. Catherine Cortez Masto (D-NV) · Introduced Jun 11, 2025 · Native Americans · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Jun 11, 2025: “Read twice and referred to the Committee on Finance.”
Sections
Sections · 13
- Sec. 1Short title; table of contentsNo change
- Sec. 2FindingsNo change
- Sec. 3Treatment of Indian tribes as States with respect to excise taxes and bond issuanceNo change
- Sec. 4Treatment of pension and employee benefit plans maintained by Tribal GovernmentsNo change
- Sec. 5Treatment of Tribal foundations and charities like charities funded and controlled by other governmental funders and sponsorsNo change
- Sec. 6Improving effectiveness of Tribal child support enforcement agenciesNo change
- Sec. 7Recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needsNo change
- Sec. 8New markets tax credit for tribal area investmentsNo change
- Sec. 9Inclusion of Indian areas as difficult development areas for purposes of certain buildingsNo change
- Sec. 10Tribal general welfare and trust programs clarificationNo change
- Sec. 11Indian employment tax creditNo change
- Sec. 12Exclusion from gross income for payments under Indian health service loan repayment programNo change
- Sec. 13Exclusion of certain amounts received under Indian Health Professions Scholarships ProgramNo change