# 119-s-2022: Tribal Tax and Investment Reform Act of 2025 119-s-2022, Tribal Tax and Investment Reform Act of 2025, is a 119th Congress bill sponsored by Sen. Cortez Masto, Catherine [D-NV] (D-NV); status introduced; PRIA reads it as touching household money (as of 2026-05-28). - Canonical: https://policyrisk.com/legislation/119-s-2022 - As of: 2026-05-28 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-s-2022 - Congress: 119 - Title: Tribal Tax and Investment Reform Act of 2025 - Status: introduced - Introduced: 2025-06-11 - Sponsor: Sen. Cortez Masto, Catherine [D-NV] (D-NV) - Cosponsors: 3 - Policy area: Native Americans - Touches household money: yes - Last recorded action: 2026-05-28 ## Summary **Tribal tax parity and targeted economic tools.** This bill would give Indian tribes and Alaska Native Corporations state-like access to tax-exempt financing, create dedicated credit allocations for tribal areas, and adjust tax and benefit rules to support tribal communities and households. - Tribes and ANCs would be treated like States for many tax-exempt bond rules. The bill would set a $400 million annual tribal bond volume cap and a separate $45 million annual ANC economic development bond cap, bar bond proceeds from funding class II or III gaming, and include rules for lands and allocations. - Tribal communities and developers would get new capital tools. The bill would create a $175 million annual New Markets Tax Credit tribal allocation, require technical assistance for applicants, and allow certain Indian areas to qualify as Difficult Development Areas for the Low-Income Housing Tax Credit when projects meet tribal or NAHASDA conditions. - Families, health workers, and employers in tribal areas would see several tax and benefit changes. The bill would extend child support enforcement and tax-refund offset access to tribes, treat tribal determinations like States for the adoption credit, exclude Indian Health Service loan repayments and tribal health scholarships from taxable income, add tribal general‑welfare and certain tribal grantor trusts to Social Security resource exclusions, and extend and reform the Indian Employment Tax Credit while raising its per-worker cap from $20,000 to $30,000. ## Cosponsors (3) - Sen. Murkowski, Lisa [R-AK] (R-AK), 2025-06-11T00:00:00.000Z - Rep. Mullin, Markwayne [R-OK-2] (R-OK), 2026-03-04T00:00:00.000Z - Sen. Baldwin, Tammy [D-WI] (D-WI), 2026-03-11T00:00:00.000Z ## Provisions PRIA read - Tax breaks for IHS health workers: benefit, high. If enacted, certain Indian Health Service loan repayments would not be counted as taxable income for payments made after enactment. Also, Indian Health Professions scholarship amounts would be excluded from income for taxable years starting after December 31, 2025. These changes could lower federal… - Tribes count for adoption credit: benefit, high. If enacted, an Indian tribal government would be treated like a State when deciding if an adopted child has special needs for the adoption tax credit. This change would apply to taxable years after enactment. - Stronger Indian employment credit: benefit, high. If enacted, the Indian Employment Tax Credit would be made permanent. The credit base would use the two most recent calendar years' average of qualified wages plus employer health insurance costs. The per-employee cap would rise to $30,000. These changes would apply to taxable years starting after… - New markets and tribal housing credits: benefit, high. If enacted, the bill would set aside $175 million per year in New Markets Tax Credits for investments in tribal statistical areas starting after 2025. Treasury would help community development entities apply and use the allocation. The bill would also treat Indian areas as Difficult Development Are… - SSI and tribal trust protections: benefit, medium. If enacted, Indian general welfare benefits would not count as resources for Supplemental Security Income for nine months after they are received. The bill would also exclude tribal grantor trusts (where the tribe is the grantor) from resource tests. These changes could help some SSI recipients kee… - More tribal tax-exempt bonds: benefit, medium. If enacted, tribes would get a $400 million national cap each year for tax-exempt bonds. The bill would also create a $45 million annual cap for Alaska Native Corporations. Bond money could be used on qualified tribal lands but not for class II or III gaming. Some technical rules would change, and… - Easier charitable giving to tribes: benefit, low. If enacted, tribal governments and entities wholly owned or controlled by them would be treated like governments for some charitable contribution and public charity rules. That may make donations to those tribal entities more likely to be tax-deductible. The change would apply to taxable years afte… - Allow tribes to use consortia: benefit, low. If enacted, a tribe could let an intertribal consortium, organization, or certain Alaska Native entities plan, coordinate, or administer services and functions for the tribe. The Secretary would set rules for when this is allowed. The authorized group would only have the rights the tribe gives in i… - Tribes get child support tools: benefit, low. If enacted, tribes eligible under a specified grant would be able to run child support enforcement similar to States. The bill would also let those tribes use federal tax-refund offsets to collect past-due child support. The rule would not require tribes to distribute amounts under a separate secti… ## Related bills - 119-s-524: Coast Guard Authorization Act of 2025 - 119-s-315: AM Radio for Every Vehicle Act of 2025 - 119-s-1547: America the Beautiful Act - 119-s-339: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act - 119-sres-585: A resolution honoring the life, achievements, and legacy of Ben Nighthorse Campbell. - 119-sres-501: A resolution recognizing National Native American Heritage Month and celebrating the heritages and cultures of Native Americans and the contributions of Native… ## Sources - [119-s-2022 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2022) ## Related - [119-s-524: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-s-524) - [119-s-315: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-s-315) - [119-s-1547: America the Beautiful Act](https://policyrisk.com/legislation/119-s-1547) - [119-s-339: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-s-339) - [119-sres-585: A resolution honoring the life, achievements, and legacy of Ben Nighthorse Camp…](https://policyrisk.com/legislation/119-sres-585) - [119-sres-501: A resolution recognizing National Native American Heritage Month and celebratin…](https://policyrisk.com/legislation/119-sres-501) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-s-2022 (as of 2026-05-28).