Federal News
House Introduces Tribal Tax Reform Bill
February 26, 2026
Representatives Gwen Moore and David Schweikert introduced the bipartisan Tribal Tax Investment and Reform Act of 2026 (H.R. 7705) to amend the Internal Revenue Code and provide tribal governments with equal access to tax programs and economic incentives comparable to state and local governments. This legislation aims to remove existing barriers to tribal economic development by recognizing tribal sovereignty within federal tax policy, enabling tribes to utilize bond financing, housing credits, and investment incentives more effectively. Procurement professionals and contractors working with tribal governments should anticipate changes that could increase funding opportunities and project viability in Indian Country.
- Why this matters: The bill seeks to level the playing field for tribal governments in accessing tax-related financing tools, potentially unlocking new procurement and investment opportunities in tribal infrastructure and economic development.
- Tribal governments may gain enhanced ability to finance projects through bonds and tax credits, increasing demand for contractors and service providers in tribal areas.
- Procurement officers should prepare for updated guidelines and compliance requirements reflecting tribal sovereignty in tax and investment programs.
- Businesses serving tribal communities can leverage this legislation to support sustainable development and job creation initiatives aligned with tribal self-determination.
Tribal governments have faced unfair hurdles when trying to finance economic development projects and meet pressing needs in their communities. This legislation honors tribal sovereignty and our trust obligations by providing parity in the tax code between tribal governments and state and local governments.
— Rep. Gwen Moore
Right now the tax code treats tribal governments like an afterthought instead of governments with the same basic responsibilities as states and counties. When tribes cannot use the same bond tools, housing credits and investment incentives everyone else takes for granted, projects stall and growth in Indian Country falls behind.
— Rep. David Schweikert
This legislation represents a crucial advancement in recognizing Tribal sovereignty within the federal tax code and ensuring Tribal governments have equitable access to tax credits, bonds, and other investment tools needed to strengthen Tribal self-determination and create jobs in Indian Country.
— National Congress of American Indians (NCAI)
Agencies
U.S. House of Representatives, National Congress of American Indians, Native American Finance Officers Association