Native American Tax Parity and Relief Act of 2022

Summary

Native American Tax Parity and Relief Act of 2022 This bill makes changes to the Internal Revenue Code to treat Indian tribal governments in the same manner as their state counterparts for tax purposes. Among other changes, the bill treats Indian tribes as states for purposes of the issuance of tax-exempt bonds, equalizes the tax treatment of charities funded by Indian tribal governments, enhances the ability of tribal governments to enforce child support orders, expands the special-needs adoption tax credit to apply to adoptions ratified by a tribal court, designates certain Indian areas as difficult development areas for purposes of the low-income housing tax credit, increases the amount of wages and benefits taken into account for purposes of determining the Indian employment tax credit, and creates an annual $175 million New Markets Tax Credit for low-income tribal communities and for projects that serve or employ Tribe members.

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

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 29 September 2022

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 29 September 2022

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 29 September 2022

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.