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 benefit 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.

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Timeline

1. 22 September 1977

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

2. 22 September 1977

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 22 September 1977

  Open at official source

Sponsors

• Sen. Packwood, Bob [R-OR] · R · Sponsor
• Sen. Hatfield, Mark O. [R-OR] · R · Cosponsor
• Sen. Haskell, Floyd K. [D-CO] · D · Cosponsor
• Sen. Javits, Jacob K. [R-NY] · R · Cosponsor
• Sen. Stevens, Ted [R-AK] · R · Cosponsor
• Sen. Gravel, Mike [D-AK] · D · Cosponsor
• Sen. Domenici, Pete V. [R-NM] · R · Cosponsor
• · ssfi00 · Standing

Related records

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