Policy Brief
This policy brief analyzes the likely effects of newly Proposed Rules by the U.S. Treasury and the Internal Revenue Service. These Rules would (1) expand the governmental authority of federally recognized American Indian nations to design programs for the general welfare of their citizens, and (2) clarify the federal tax status of tribal government-owned enterprises. The study finds that adoption of the Proposed Rules would greatly strengthen the capacities of tribal governments, to the benefit of tribes and the United States as a whole.
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Adoption of the Proposed Rule will immediately foster improved access to credit and directly enhance resources needed for economic development, service provision, and infrastructure investment across America’s Native nations. The tribal and non-tribal citizens of the United States will benefit.![Photo of Joseph Kalt sitting with a notebook.]()
Joseph Kalt
Ford Foundation Professor of International Political Economy, Emeritus
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