Short title; table of contents

(a) Short title This Act may be cited as the Tribal Tax and Investment Reform Act of 2025. (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.