Tribal Tax and Investment Reform Act of 2017
Latest action · Jun 29, 2017 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJun 29, 2017
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Tribal Tax and Investment Reform Act of 2017
This bill amends the Internal Revenue Code (IRC) to include Indian tribal governments in an annual allocation of a national tax-exempt bond volume cap. The bill repeals provisions that limit an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to transactions involving the exercise of an essential government function customarily performed by state and local governments.
The bill amends the IRC and the Employee Retirement Income Security Act of 1974 (ERISA) to treat employee benefit or pension plans maintained by Indian tribes and domestic relations orders issued pursuant to tribal law in the same manner as plans maintained by states and domestic relations orders issued pursuant to state law.
The bill treats tribal charities and foundations in the same manner as charities and foundations funded and controlled by other governmental entities for purposes of the tax-exempt status of, and deduction for contributions to, such organizations.
The bill amends the Social Security Act to give Indian tribes or tribal organizations access to the Federal Parent Locator Service if they are eligible for a grant to operate a child support enforcement program. It makes those tribes and tribal organizations eligible to participate in the program that collects past-due support from individual tax refunds.
An Indian tribal government may determine whether a child has special needs for the purpose of the tax credit for the adoption of a child with special needs.
Cosponsors 15
Members who signed on, in the order they did. Signatures ran from Jun 29, 2017 to Jul 18, 2018, with 6 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-WA | David G. Reichert | Original | Jun 29, 2017 |
| R-CA | Doug LaMalfa | Original | Jun 29, 2017 |
| R-KS | Lynn Jenkins | Original | Jun 29, 2017 |
| D-CA | Norma J. Torres | Original | Jun 29, 2017 |
| D-WA | Suzan K. DelBene | Original | Jun 29, 2017 |
| R-OK | Tom Cole | Original | Jun 29, 2017 |
| D-WI | Mark Pocan | Sep 25, 2017 | |
| D-AZ | Tom O'Halleran | Sep 28, 2017 | |
| D-WA | Derek Kilmer | Oct 3, 2017 | |
| R-CA | Paul Cook | Oct 31, 2017 | |
| D-CA | Pete Aguilar | Oct 31, 2017 | |
| D-FL | Alcee L. Hastings | Jun 25, 2018 | |
| R-AZ | Martha McSally | Jun 26, 2018 | |
| D-CA | J. Luis Correa | Jun 28, 2018 | |
| R-MI | John R. Moolenaar | Jul 18, 2018 |
Actions 2
Everything that happened, newest first.
- Jun 29, 2017Introduced in House
- Jun 29, 2017Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1935 | Tribal Tax and Investment Reform Act of 2017 | Identical bill | Oct 5, 2017 |
Subjects
Assigned by the Library of Congress. Policy area: Native Americans.
- Adoption and foster care
- Charitable contributions
- Government employee pay, benefits, personnel management
- Government information and archives
- Income tax credits
- Income tax deductions
- Income tax exclusion
- Indian social and development programs
- Native Americans
- Sales and excise taxes
- Securities
- Separation, divorce, custody, support
- Social work, volunteer service, charitable organizations
- State and local finance
- Tax administration and collection, taxpayers
- Tax-exempt organizations
Text 1
Each version as it was printed, newest first.
- Jun 29, 2017Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.
