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United States · Bill · HR

H.R. 3760 (97th)

Indian Tribal Governmental Tax Status Act of 1981

referredUnited States· United States Congress· EN

Introduced

2 June 1981

Last action

20 April 1982 · Referred

Status

Referred to Subcommittee on Select Revenue Measures.

Sponsors

Rep. Jones, James R. [D-OK-1], Rep. Conable, Barber B., Jr. [R-NY-30], Rep. Frenzel, Bill [R-MN-3], Rep. Matsui, Robert T. [D-CA-5], Rep. Udall, Morris K. [D-AZ-2], Rep. Clausen, Don H. [R-CA-2], Rep. Young, Don [R-AK-At Large], Rep. Bereuter, Doug [R-NE-1], Rep. Solarz, Stephen J. [D-NY-13], Rep. Lowry, Mike [D-WA-7], Rep. Emery, David F. [R-ME-1], Rep. Kildee, Dale E. [D-MI-5], Rep. Vento, Bruce F. [D-MN-4], Rep. Lujan, Manuel, Jr. [R-NM-1], Rep. Kogovsek, Ray [D-CO-3], Rep. Watkins, Wes [R-OK-3], Rep. Swift, Al [D-WA-2], Rep. Bailey, Donald A. [D-PA-21], Rep. Roe, Robert A. [D-NJ-8], Rep. Oberstar, James L. [D-MN-8], Rep. Lehman, William [D-FL-17], Rep. Hawkins, Augustus F. [D-CA-29], Sen. Daschle, Thomas A. [D-SD], Rep. Roybal, Edward R. [D-CA-25], Sen. Simon, Paul [D-IL], Del. Won Pat, Antonio B. [D-GU-At Large], Rep. Tauke, Thomas Joseph [R-IA-2], Del. Fauntroy, Walter E. [D-DC-At Large], Sen. Harkin, Tom [D-IA], Del. de Lugo, Ron [D-VI-At Large], Rep. English, Glenn [D-OK-6], Rep. Mitchell, Parren J. [D-MD-7], Rep. Ratchford, William R. [D-CT-5]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Indian Tribal Governmental Tax Status Act of 1981 - Amends the Internal Revenue Code to treat an Indian tribal government as a State for purposes of: (1) determining the deductibility of a charitable contribution made to such tribe; (2) certain excise taxes; (3) deductions for State and local taxes; (4) the unrelated business income tax applicable to colleges and universities; (5) the credits for public retirement system income and contributions to candidates for public office; (6) the exclusion from gross income of certain scholarships and fellowship grants and contributions of certain employers for employee annuities; (7) the tax on excess lobbying expenditures by public charities; and (8) the tax treatment of activities of private foundations. Excludes from gross income, under specified circumstances, interest on industrial development bonds issued by an Indian tribal government. Defines "Indian tribal government" for the purposes of this Act.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 2 June 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 2 June 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 2 June 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 20 April 1982

    Referred

    Referred to Subcommittee on Select Revenue Measures.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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