Tribal Tax and Investment Reform Act of 2026

Increased access to capital via tax-exempt bonds: This provision allows Tribal Governments to finance projects with government bonds, which helps build community infrastructure and develop economies (Section 3).

Enhanced protections for pension and employee benefit plans: Tribal pension plans would be subject to uniform protections and fiduciary standards, including personal liability for fiduciaries who breach their duties (Section 4).

Increased investment in tribal areas through tax credits: A new markets tax credit for tribal area investments is established to provide capital for qualified tribal community businesses (Section 6).

Clarification of general welfare and trust programs: This amendment clarifies how certain Indian general welfare benefits and grantor trusts are treated in relation to resource exclusions (Section 8).

Support for Indian employment: The bill modifies the Indian employment tax credit by increasing the limitation from $20,000 to $30,000 (Section 9).

Tax exclusions for health-related payments: Certain amounts received under the Indian Health Professions Scholarships Program and payments under the Indian Health Service loan repayment program are excluded from gross income (Section 10 and Section 11).

Restrictions on bond use for gaming: Proceeds from certain tax-exempt bonds issued by Indian Tribal Governments cannot be used to finance buildings used for class II or class III gaming (Section 3).

Restrictions on bond use for specific commercial entities: Alaska Native Intertribal Consortium tax-exempt bonds cannot be used for certain facilities such as private or commercial golf courses, country clubs, or stores where the principal business is the sale of alcoholic beverages for off-premises consumption (Section 3).

Limitations on bond duration: The term "tribal economic development bond" excludes any bond issued after December 31, 2029 (Section 3).