Native Group Says IRS Should Modernize Tribal Bond Rule: Tax Analysts

Summary by Tax Analysts

The National Congress of American Indians has responded to the IRS’s request (Notice 2026-23) for projects to include in its 2026-2027 priority guidance plan, asking the agency to modernize the “essential governmental function” standard for tribal tax-exempt bonds and issue regulations on tribally chartered entities.

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May 29, 2026



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