Indian Tribal Governmental Tax Status Act

Summary

Indian Tribal Governmental Tax Status Act - Provides that recognized Indian tribes shall be treated as State governments in determining the tax treatment of: (1) charitable donations to the tribes; (2) excise tax liability on special fuels, manufacturing, communications and highway motor vehicles use; (3) tribal colleges fellowships, scholarships, and universities; (4) tribal taxes; (5) tribal retirement systems and donations to employee systems; (6) contributions to candidates for tribal offices; and (7) interest on tribal bonds and other obligations. Defines "recognized Indian tribes" to include all tribes, bands, communities, villages, and groups of Indians and Alaska Natives which are designated by the Secretary of the Treasury, after consultation with the Secretary of the Interior, as performing substantial governmental functions.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

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

Documents

2 official files

• Reported to House with amendment(s)

  summary · EN · 19 January 1978

  Open at official source

• Introduced in House

  summary · EN · 24 February 1977

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.