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United States · Bill · HR

H.R. 4054 (117th)

Tribal Tax and Investment Reform Act of 2021

referredUnited States· United States Congress· EN

Introduced

22 June 2021

Last action

22 June 2021 · Introduced

Status

Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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.

Sponsors

Rep. Kind, Ron [D-WI-3], Rep. Kelly, Mike [R-PA-16], Rep. Davids, Sharice [D-KS-3], Rep. Cole, Tom [R-OK-4], Rep. Moore, Gwen [D-WI-4], Rep. Walorski, Jackie [R-IN-2], Rep. DelBene, Suzan K. [D-WA-1], Rep. Schweikert, David [R-AZ-1], Rep. Kilmer, Derek [D-WA-6], Rep. Moolenaar, John R. [R-MI-2], Sen. Mullin, Markwayne [R-OK], Rep. Neguse, Joe [D-CO-2]

Subjects

Taxation

Source updated

21 July 2025

Taxation

Summary

Tribal Tax and Investment Reform Act of 2021 This bill treats Indian tribal governments as states for purposes of the annual allocation of the tax-exempt bond volume cap. It also repeals provisions that limit an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to transactions involving the exercise of an essential government function customarily performed by state and local governments. The bill (1) treats employee benefit or pension plans maintained by Indian tribes and domestic relations orders issued pursuant to tribal law in the same manner as plans maintained by states and domestic relations orders issued pursuant to state law; and (2) treats tribal charities and foundations in the same manner as charities and foundations funded and controlled by other governmental entities for purposes of the tax-exempt status of, and deduction for contributions to, such organizations. The bill gives Indian tribes or tribal organizations access to the Federal Parent Locator Service if they are eligible for a grant to operate a child support enforcement program. It makes those tribes and tribal organizations eligible to participate in the program that collects past-due support from individual tax refunds. An Indian tribal government may determine whether a child has special needs for the purpose of the tax credit for the adoption of a child with special needs.

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

Timeline

  1. 22 June 2021

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 22 June 2021

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 June 2021

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 22 June 2021

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 22 June 2021

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 22 June 2021

    Open at official source

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Sponsors

Related records

Sources

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