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.
Summary
The Tribal Tax and Investment Reform Act of 2026 amends the Internal Revenue Code so that Indian tribal governments receive the same tax treatment as states for specific excise taxes, bond issuance, pension plans, and tax credits. It creates a $400 million annual national cap on tax‑exempt bonds for tribes, defines qualified Indian lands, and limits bond use for gaming facilities. The bill aims to give tribes greater access to capital and tax benefits that have historically been limited.
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