Tribal Tax and Investment Reform Act of 2025

Access to Capital for Infrastructure: The bill establishes a national bond volume cap of $400,000,000 for Indian Tribal Governments to finance projects (Section 3). This could help tribes fund essential community infrastructure like roads, power lines, and water systems (Section 3).

Economic Development via Alaska Native Corporations: It provides a $45,000,000 national limitation for Alaska Native Corporation economic development bonds to promote the economic, social, or cultural well-being of shareholders (Section 3).

Enhanced Pension Protections: Tribal pension plans would be subject to uniform protections and fiduciary standards, which includes the ability for participants to bring civil actions to recover benefits or enforce rights (Section 4).

Support for Tribal Charities: The bill treats tribal foundations and charities like those funded and controlled by other governmental funders (Section 5).

Improved Child Support Enforcement: The act aims to improve the effectiveness of Tribal child support enforcement agencies (Section 6).

Adoption Credits: It recognizes Indian tribal governments when determining under the adoption credit whether a child has special needs (Section 7).

Investment Incentives in Tribal Areas: It creates a new markets tax credit limitation of $175,000,000 for qualified tribal area investments to support community businesses (Section 8).

Housing Development: Indian areas can be included as difficult development areas for certain buildings, specifically those assisted by or owned by tribes or tribally designated housing entities (Section 9).

Job Creation Incentives: The bill includes an Indian employment tax credit with an increased limitation of $30,000 (Section 11).

Health Professional Support: Payments under the Indian Health Service loan repayment program and amounts received under the Indian Health Professions Scholarships Program would be excluded from gross income (Section 12 and Section 13).

Social Security Protections: The bill clarifies that Indian general welfare benefits and certain grantor trusts established by tribes are excluded from resources when determining eligibility for certain benefits (Section 10).

Restrictions on Gaming Financing: The bill prohibits the use of proceeds from certain bonds for the financing of any portion of a building used for class II or class III gaming (Section 3).

Restrictions on Alaska Native Corporation Bonds: Certain types of bonds for Alaska Native Corporations are excluded if the proceeds are used for projects like private golf courses, country clubs, or stores primarily selling alcoholic beverages for off-premises consumption (Section 3).

Bond Expiration: The designation of certain tribal economic development bonds for Alaska Native Corporations is set to terminate after December 31, 2028 (Section 3).