Synopses & Reviews
Synopsis
Excerpt from Description of Tax Bills (S. 1298, S. 2197, and S. 2498): Scheduled for a Hearing on July 19, 1982 Before the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance
S. 1298 would amend the Internal Revenue Code to provide to certain Indian tribal governments generally the same tax treatment in many respects that is now available to States and their political subdivisions. This series of changes would treat Indian tribal governments (the governing bodies of Indian tribes or Alaska Native villages which are recognized by the Treasury Depart ment as exercising sovereign powers) similar to States for the pur pose of determining whether they can issue tax-exempt bonds, the same as States for determining whether taxes paid to and charitable contributions made to the Indian tribal government are deductible, and the same as States for certain other income and excise tax purposes.
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