Treasury Tribal Advisory Committee Established by The Tribal General Welfare Exclusion Act of 2014 Treasury appointed 3 members and Congress appointed 4 Purpose of the Committee Advise on matters relating to taxation of tribal governments

Committee Members Chairman Ron Allen, Jamestown S’klallam Tribe Tribal Councilor Sharon Edenfeld, Confederated Tribe Siletz Indians Treasurer Patricia King, Oneida Nation (Wisconsin) County Commissioner, San Juan County Utah, Rebecca Benally, Navajo Chief Financial Officer, Lacey Horn, Cherokee Nation Tribal Treasurer Eugene Magnuson, Pokagon Tribe Chief Lynn Malerba, Mohegan

Priorities Advise on full implementation of the General Welfare Exemption Act including required education for all IRS field agents Ensure that the United States treats tribes as governments that are providing governmental services for its citizens and that tax policy reflects this Provide certainty in tax jurisdiction for tribes Ensure parity in taxation for tribal governments similar to other governmental jurisdictions

Examples of Tax Parity Tax exempt bonds Government Pension Plans Tribal foundations and charities Tribal child support enforcement agencies ability to garnish wages Indian Adoption Tax credits Federal excise tax exemptions

Other Priorities Tax incentive parity for Indian Health Professionals Provide tribal leader social security parity * Simplify, expand and make permanent Indian employment tax credit Increase new markets tax credits deployment in Indian country Increase low income housing tax credits in Indian country Eliminate dual taxation

USET Proposals for Tax Reform approved by BOD 2014 Why Is This Important? “Improvement in the Tax Code is vitally needed to align federal tax policy with the critical federal policy objectives of Tribal self-determination, Tribal economic grown and self-sufficiency and the promotion of strong tribal governments on equal footings with other sovereigns within the federal system.” USET Proposals for Tax Reform approved by BOD 2014

NCAI resolution #MOH-17-011 Why Is This Important? Power to tax is a necessary and essential form of self-government Tribes have the responsibility to regulate conduct on Indian Lands Tribes provide a broad range of governmental services Tribal governments are not taxable entities thus can retain and use revenues for governmental purposes NCAI resolution #MOH-17-011

Tribal Authority Must Include Generation of tax revenue free from overlapping state taxation Creation of incentives for business development and job creation Ability to access government financing tools Decision making for promoting the health and welfare of its citizens Promotion of certainty of jurisdiction to capital markets and tax policy to enhance economic growth NCAI resolution MOH17-011