NCAI Tax Reform UpdateDecember 8, 2017
Tax Reform Update
On December 2, the Senate passed its tax reform bill, which means the House and Senate must now resolve the differences between their bills. The Senate bill does not include any tribal provisions while the House bill has one tribal provision that would treat the loan repayment benefits offered by the Indian Health Service the same as loan repayment benefits offered by other public sector health services providers for purposes of income taxes.
Last week, both the House and Senate voted to go to conference and named their conferees. Once the conferees negotiate the final package, each chamber will hold a vote. We expect the House vote to occur early next week, and the Senate vote to occur after the House vote and before the end of the week.
On December 6, NCAI and NAFOA sent a joint letter to the conferees expressing the need to include tribes. Additionally, because changes made during conference must be related to the bills being conferenced, NCAI prepared a memorandum analyzing how tribal tax priorities are related to provisions currently being considered in the House and Senate bills.
Tribes, NCAI, and other organizations continue to urge Congress to include Indian Country in the final tax reform package.
A chart of House and Senate conferees is available: here
The NCAI-NAFOA letter is available: here
The NCAI memorandum is available: here
NCAI Contact Info: Jacob Schellinger, Staff Attorney & Legislative Counsel, email@example.com