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United States · Bill · S

S. 809 (105th)

Treatment of Indian Tribal Natural Resource Income Act of 1997

referredUnited States· United States Congress· EN

Introduced

23 May 1997

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Treatment of Indian Tribal Natural Resource Income Act of 1997 - Amends the Internal Revenue Code to exempt from Federal income tax income derived from a natural resources-related activity by Indians or a qualified Indian entity. Prohibits a tax on remuneration paid for services performed in a natural resources-related activity by one member of a tribe for another member of such tribe. Defines natural resources-related activity and qualified Indian entity.

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Documents

3 official files

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