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United States · Bill · S

S. 1298 (97th)

Indian Tribal Governmental Tax Status Act of 1981

openUnited States· United States Congress· EN

Introduced

2 June 1981

Last action

19 July 1982 · Committee

Status

Committee on Finance. Hearings held.

Sponsors

Sen. Wallop, Malcolm [R-WY], Sen. Bradley, Bill [D-NJ], Sen. Hatfield, Mark O. [R-OR], Sen. Packwood, Bob [R-OR], Sen. Baucus, Max [D-MT], Sen. Inouye, Daniel K. [D-HI], Sen. Burdick, Quentin N. [D-ND], Sen. Andrews, Mark [R-ND], Sen. Cranston, Alan [D-CA], Sen. Simpson, Alan K. [R-WY], Sen. Goldwater, Barry [R-AZ], Sen. Boren, David L. [D-OK], Sen. DeConcini, Dennis [D-AZ], Sen. Hart, Gary W. [D-CO]

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 tax exclusion for interest on government bonds; (5) the unrelated business income tax applicable to colleges and universities; (6) the credits for public retirement system income and contributions to candidates for public office; (7) the exclusion from gross income of certain scholarships and fellowship grants and contributions of certain employers for employee annuities; (8) the tax on excess lobbying expenditures by public charities; and (9) 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

    Read second time and referred to Senate Committee on Finance.

    Source: IntroReferral

  2. 2 June 1981

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 15 June 1981

    Committee

    Committee on Finance requested executive comment from OMB; Treasury Department.

    Source: Committee

  4. 19 July 1982

    Committee

    Committee on Finance. Hearings held.

    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

No cross-record relationships stored yet.

Sources

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