Tribal Tax and Investment Reform Act of 2025

This bill aims to put Tribal governments on equal footing with States in key tax and finance rules. It lets Tribes use tax‑exempt bonds under a national cap to build things like roads, water systems, or community facilities on qualified Tribal lands, with guardrails that bar using these bonds for gaming facilities . It strengthens Tribal pension plans with clear protections for workers, fiduciary duties for plan managers, and enforcement rules, while pausing certain federal enforcement until agencies publish guidance . It also expands tools to grow local economies and housing by adding a $175 million yearly New Markets Tax Credit set aside for Tribal area investments and by counting Indian areas as “difficult development areas” to help finance affordable housing . Other changes improve child support enforcement by treating Tribal agencies like States, recognize Tribal roles in the adoption credit for children with special needs, and update charity rules so Tribal foundations are treated like other government‑related charities .

For families and workers, the bill shields Tribal general welfare benefits in SSI income and resource tests, supports Tribal employment by updating the Indian employment tax credit, and makes certain Indian Health Service loan repayments and Indian Health Professions scholarships tax‑free . Overall, it seeks tax parity and stronger self‑governance for Tribes, addressing long‑standing gaps in federal law .

• Who is affected: Tribal governments, Alaska Native Corporations, Tribal members, employers on Tribal lands, and investors in Tribal communities .
• What changes:
  • Treats Tribes like States for excise tax and bond rules; sets a national Tribal bond cap and bars bond use for gaming facilities .
  • Creates $175M per year in New Markets Tax Credit allocations for Tribal area investments and launches technical assistance to help use them .
  • Counts Indian areas as “difficult development areas” to boost affordable housing financing .
  • Strengthens Tribal pension plan protections and worker rights; pauses certain enforcement until new rules are issued .
  • Lets Tribal child support programs use federal intercept tools like States; recognizes Tribes for adoption credit “special needs” decisions; aligns treatment of Tribal charities with other government‑linked charities fileciteturn0file8