Tribal Tax and Investment Reform Act of 2026

This bill would change federal tax law to treat Indian Tribal Governments more like state governments. It would remove the rule limiting tribal tax-exempt bonds to essential government functions, set a yearly national tribal bond cap of $400 million (and a separate $45 million cap for Alaska Native intertribal groups), bar using bond money for gaming buildings, and end tribal economic development bonds issued after 2029. It would treat tribal pension plans as governmental plans and set fiduciary standards for larger tribal plans, and treat tribal governments as government units for charity rules. It would also add $175 million a year in new markets tax credits for tribal area investments, make the Indian employment tax credit permanent with a higher wage limit, and exclude Indian Health Service loan repayments and Indian Health Professions scholarships from taxable income.

Full text and official record on Congress.gov

Sponsors

• Gwen Moore Democrat sponsor
• 14 cosponsors