U.S. Reps. Gwen Moore, D-Wis., and David Schweikert, R-Ariz., on Wednesday introduced bipartisan legislation to expand tribal governments’ access to tax-exempt bonds, housing credits and other federal tax incentives, aligning their financing authority more closely with state and local governments.
The Tribal Tax Investment and Reform Act of 2026, H.R. 7705, would amend the Internal Revenue Code to treat tribal governments as states for specified tax purposes and remove what sponsors describe as structural barriers to tribal economic development.
Under current federal law, tribal governments face statutory limits that state and local governments do not, including restrictions on issuing certain tax-exempt bonds, constraints on pension and employee benefit plans, and barriers to fully accessing housing and development tax credits. Those differences can increase financing costs and delay infrastructure, housing and enterprise projects in Indian Country.
Tribal Business News
By Brian Edwards
March 1, 2026