PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Sep 29, 2022
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.
People & committees
Sen. Cortez Masto, Catherine [D-NV] · D–NV
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Apr 17, 2025. Consult Congress.gov for the current record.
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