Gwen Moore (D-WI)
Tribal Tax and Investment Reform Act of 2026
A Democratic bill with 7 Republican cosponsors · See all 14 cosponsors
Last activity — 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.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Tribal Tax and Investment Reform Act of 2026 aims to amend the Internal Revenue Code of 1986 to treat Indian Tribal Governments similarly to State governments for specific tax purposes. The bill seeks to provide tax parity to address historic disadvantages in accessing capital for infrastructure and economic development. It includes provisions for tax-exempt bonds, pension plan protections, and new markets tax credits for tribal areas. Additionally, the legislation modifies treatments for tribal foundations, general welfare benefits, and employment tax credits. The bill also addresses exclusions for specific Indian health service loan repayments and scholarship programs.
Yes· 3 of 18
- Scored +9
Would Native Americans be better off under this?
The bill significantly enhances the economic, legal, and financial standing of Indian Tribal Governments and their citizens.
- Scored +7
Does this narrow racial gaps in how people are treated?
The bill addresses historic economic disadvantages faced by Indian Tribes through tax parity and increased investment opportunities.
- Scored +6
Is this likely to grow the economy?
By providing access to capital through tax-exempt bonds and new markets tax credits, the bill stimulates economic growth in tribal communities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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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).
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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).
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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).
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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).
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Support for Indian employment: The bill modifies the Indian employment tax credit by increasing the limitation from $20,000 to $30,000 (Section 9).
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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).
Potential Negative Impacts for People
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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).
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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).
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Limitations on bond duration: The term "tribal economic development bond" excludes any bond issued after December 31, 2029 (Section 3).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would Native Americans be better off under this? — The bill significantly enhances the economic, legal, and financial standing of Indian Tribal Governments and their citizens. Would business owners be better off under this? — The bill facilitates capital access through tax-exempt bonds and new markets tax credits for tribal businesses. Would households on low incomes be better off under this? — The bill supports community development and economic opportunities in tribal areas which benefits low-income residents. Would people in rural areas be better off under this? — The bill benefits residents in tribal statistical areas by fostering local economic growth. Would retired people be better off under this? — The bill implements uniform protections and fiduciary standards for tribal pension plans. Would people over 65 be better off under this? — The bill provides enhanced protections for tribal pension and employee benefit plans. Would students be better off under this? — The bill supports students through exclusions for the Indian Health Professions Scholarships Program.
- Social Issues And Justice
- Does this narrow racial gaps in how people are treated? — The bill addresses historic economic disadvantages faced by Indian Tribes through tax parity and increased investment opportunities. Is this likely to lift people out of poverty? — Economic development and increased employment tax credits are designed to reduce poverty in tribal areas. Does this make housing cost less? — The bill treats Indian areas as difficult development areas for certain building financing, which aids housing infrastructure.
- Economy And Finance
- Is this likely to grow the economy? — By providing access to capital through tax-exempt bonds and new markets tax credits, the bill stimulates economic growth in tribal communities. Is this likely to create jobs? — The bill supports economic development and job creation through increased tax credits and investment opportunities in tribal areas. Does this make it easier to run a small business? — The bill provides capital and tax credits that can assist tribal community businesses.
- Environment Energy And Infrastructure
- Does this repair or build roads and bridges? — The bill enables financing for community infrastructure including roads and water systems via tax-exempt bonds. Does this invest in rural communities? — The bill specifically targets economic and infrastructure development within tribal and rural statistical areas.
- Governance And Ideology
- Does this leave more decisions to the states? — The bill affirms tribal sovereignty by treating tribal governments with the same tax status as State governments.
- Healthcare
- Does this make health care easier to get in general? — The bill provides tax exclusions for Indian Health Service loan repayments and scholarship programs to support health professionals.
- Education And Technology
- Does this reduce what student borrowers owe or repay? — The bill provides tax exclusions for the Indian Health Service loan repayment program.
- 8/3/2026
- 2 Cosponsors added.
- 7/14/2026
- 2 Cosponsors added.
- 3/4/2026
- 1 Cosponsor added.
- 2/25/2026
- 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.
- 9 Cosponsors added.
- Introduced in House
Ken CalvertRepublican · California
Tom ColeRepublican · Oklahoma
Judy ChuDemocrat · California
Danny DavisDemocrat · Illinois
Suzan DelBeneDemocrat · Washington
Sharice DavidsDemocrat · Kansas
Vince FongRepublican · California
Jared HuffmanDemocrat · California
John MoolenaarRepublican · Michigan
Jimmy PanettaDemocrat · California
David SchweikertRepublican · Arizona
Mike ThompsonDemocrat · California
David ValadaoRepublican · California
Rudy YakymRepublican · Indiana