§2719 — Title 25 Indians | U.S. Code

Summary

Tribes generally may not run gaming on land that the Secretary put in trust for them after October 17, 1988. Gaming is allowed on those new trust lands only if the land was inside or next to the tribe’s reservation on October 17, 1988, or if the tribe had no reservation then and the land meets special rules for Oklahoma or for the tribe’s last recognized reservation in the state or states where the tribe now lives. The Secretary can allow gaming on new trust land after talking with the tribe and local officials and if the State’s Governor agrees. New trust land is also OK for gaming when it was taken for a land-claim settlement, as an initial reservation after Federal acknowledgement, or when lands are restored to a tribe that regained Federal recognition. Two specific exceptions are the St. Croix Chippewa Indians of Wisconsin case (St. Croix Chippewa Indians of Wisconsin v. United States, Civ. No. 86–2278) and about 25 contiguous acres in Dade County, Florida, near the intersection of State Road Numbered 27 (Krome Avenue) and the Tamiami Trail for the Miccosukee Tribe. If the Miccosukee Tribe asks, the Secretary must accept those Miccosukee interests into trust, call them part of the tribe’s reservation, and publish a legal description in the Federal Register. The Secretary still has the power to take land into trust. Federal tax reporting and withholding rules in title 26 (including sections 1441, 3402(q), 6041, 6050I, and chapter 35) apply to Indian gaming under this chapter or under a Tribal‑State compact made under section 2710(d)(3) in the same way they apply to State gaming, and those tax rules apply unless another law specifically cites this tax rule.

Title 25, §2719

Indians — Source: USLM XML via OLRC

(a)Except as provided in subsection (b), gaming regulated by this chapter shall not be conducted on lands acquired by the Secretary in trust for the benefit of an Indian tribe after October 17, 1988, unless—

(1)such lands are located within or contiguous to the boundaries of the reservation of the Indian tribe on October 17, 1988; or

(2)the Indian tribe has no reservation on October 17, 1988, and—

(A)such lands are located in Oklahoma and—

(i)are within the boundaries of the Indian tribe’s former reservation, as defined by the Secretary, or

(ii)are contiguous to other land held in trust or restricted status by the United States for the Indian tribe in Oklahoma; or

(B)such lands are located in a State other than Oklahoma and are within the Indian tribe’s last recognized reservation within the State or States within which such Indian tribe is presently located.

(b)(1)Subsection (a) will not apply when—

(A)the Secretary, after consultation with the Indian tribe and appropriate State and local officials, including officials of other nearby Indian tribes, determines that a gaming establishment on newly acquired lands would be in the best interest of the Indian tribe and its members, and would not be detrimental to the surrounding community, but only if the Governor of the State in which the gaming activity is to be conducted concurs in the Secretary’s determination; or

(B)lands are taken into trust as part of—

(i)a settlement of a land claim,

(ii)the initial reservation of an Indian tribe acknowledged by the Secretary under the Federal acknowledgment process, or

(iii)the restoration of lands for an Indian tribe that is restored to Federal recognition.

(2)Subsection (a) shall not apply to—

(A)any lands involved in the trust petition of the St. Croix Chippewa Indians of Wisconsin that is the subject of the action filed in the United States District Court for the District of Columbia entitled St. Croix Chippewa Indians of Wisconsin v. United States, Civ. No. 86–2278, or

(B)the interests of the Miccosukee Tribe of Indians of Florida in approximately 25 contiguous acres of land, more or less, in Dade County, Florida, located within one mile of the intersection of State Road Numbered 27 (also known as Krome Avenue) and the Tamiami Trail.

(3)Upon request of the governing body of the Miccosukee Tribe of Indians of Florida, the Secretary shall, notwithstanding any other provision of law, accept the transfer by such Tribe to the Secretary of the interests of such Tribe in the lands described in paragraph (2)(B) and the Secretary shall declare that such interests are held in trust by the Secretary for the benefit of such Tribe and that such interests are part of the reservation of such Tribe under section 5108 and 5110 of this title, subject to any encumbrances and rights that are held at the time of such transfer by any person or entity other than such Tribe. The Secretary shall publish in the Federal Register the legal description of any lands that are declared held in trust by the Secretary under this paragraph.

(c)Nothing in this section shall affect or diminish the authority and responsibility of the Secretary to take land into trust.

(d)(1)The provisions of title 26 (including section 1441, 3402(q), 6041, and 6050I, and chapter 35 of such title) concerning the reporting and withholding of taxes with respect to the winnings from gaming or wagering operations shall apply to Indian gaming operations conducted pursuant to this chapter, or under a Tribal-State compact entered into under section 2710(d)(3) of this title that is in effect, in the same manner as such provisions apply to State gaming and wagering operations.

(2)The provisions of this subsection shall apply notwithstanding any other provision of law enacted before, on, or after October 17, 1988, unless such other provision of law specifically cites this subsection.

Notes & Related Subsidiaries

Editorial Notes

References in Text

This chapter, referred to in subsecs. (a) and (d)(1), was in the original “this Act”, meaning Pub. L. 100–497, Oct. 17, 1988, 102 Stat. 2467, known as the Indian Gaming Regulatory Act, which is classified principally to this chapter. For complete classification of this Act to the Code, see

Short Title

note set out under section 2701 of this title and Tables.

§2719 Gaming on Lands Acquired After October 17, 1988