Sec. 1. Short title; table of contents
152 words·~1 min read·
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This Act may be cited as the . Tribal Tax and Investment Reform Act of 2026 The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Findings. Sec. 3. Treatment of Indian tribes as States with respect to excise taxes and bond issuance. Sec. 4. Treatment of pension and employee benefit plans maintained by Tribal Governments. Sec. 5. Treatment of Tribal foundations and charities like charities funded and controlled by other governmental funders and sponsors.
Sec. 6. New markets tax credit for tribal area investments. Sec. 7. Inclusion of Indian areas as difficult development areas for purposes of certain buildings. Sec. 8. Tribal general welfare and trust programs clarification. Sec. 9. Indian employment tax credit. Sec. 10. Exclusion from gross income for payments under Indian health service loan repayment program. Sec. 11. Exclusion of certain amounts received under Indian Health Professions Scholarships Program.