Rep. Moore Introduces the Tribal Tax and Investment Reform Act to Give Tribes Same Tax Status as States
This bill was recently introduced and is currently being reviewed by two House committees. It is in the early stages of the legislative process and is actively moving forward. There are no upcoming votes scheduled at this time.
The bill has support from both Democrats and Republicans, but major changes to the tax code are usually difficult to pass quickly.
The expanded bond authority and New Markets Tax Credits could lead to improved infrastructure (roads, water systems, broadband) on and near tribal lands, indirectly benefiting homeowners in these areas through better community services and potentially higher property values.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and 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.
Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.
Introduced in House
The bill was officially filed and given a number. It now enters the legislative queue.
No votes have been recorded for this legislation yet.
Native American tribes welcomed the introduction of the Tribal Tax and Investment Reform Act of 2026. The legislation aims to remove unfair hurdles for tribes to finance economic development projects by providing parity in the tax code between tribal and state governments.
Reps. Moore and Schweikert introduced H.R. 7705 to ensure tribal governments can access tax programs and economic incentives on an equal basis with state and local governments. The bill focuses on infrastructure, affordable housing, and private investment under clear, predictable rules.
H.R. 7705 amends the Internal Revenue Code to treat tribal governments as states. Key provisions include repealing the 'essential government function' test for bonds and creating a $175 million annual New Markets Tax Credit allocation for low-income tribal communities.
Document Type
Congressional Bill
Official Title
Tribal Tax and Investment Reform Act of 2026
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