Supporting Federal Income Tax Immunity for Income Earned on Tribal Lands and Authorizing Tax Payments to Tribal Governments Instead of the Federal Government
X
X
2019 Winter Convention
Portland, Oregon
RESOLUTION #19 – 12
“SUPPORTING FEDERAL INCOME TAX IMMUNITY FOR INCOME EARNED ON TRIBAL LANDS AND AUTHORIZING TAX PAYMENTS TO TRIBAL GOVERNMENTS
INSTEAD OF THE FEDERAL GOVERNMENT”
PREAMBLE
We, the members of the Affiliated Tribes of Northwest Indians of the United States, invoking the divine blessing of the Creator upon our efforts and purposes, in order to preserve for ourselves and our descendants rights secured under Indian Treaties, Executive Orders, and benefits to which we are entitled under the laws and constitution of the United States and several states, to enlighten the public toward a better understanding of the Indian people, to preserve Indian cultural values, and otherwise to promote the welfare of the Indian people, do hereby establish and submit the following resolution:
WHEREAS, the Affiliated Tribes of Northwest Indians (ATNI) are representatives of and advocates for national, regional, and specific tribal concerns; and
WHEREAS, ATNI is a regional organization comprised of American Indians/Alaska Natives and tribes in the states of Washington, Idaho, Oregon, Montana, Nevada, Northern California, and Alaska; and
WHEREAS, the health, safety, welfare, education, economic and employment opportunity, and preservation of cultural and natural resources are primary goals and objectives of the ATNI; and
WHEREAS, the U.S. Constitution defines a class of “Indians not taxed” to describe the status of American Indians in 1789 who were living and working within their own tribal lands under the sovereign authority of our own tribal governments and outside the jurisdiction of the United States government (U.S. Constitution, Art. I, Sec. 2, Cl. 3); and
WHEREAS, American Indians today continue to live and work on tribal lands under the sovereign authority of our tribal governments but are forced to pay taxes to the United States for income earned on tribal lands; and
WHEREAS, in 1913, when the 16th Amendment to the U.S. Constitution was adopted to authorize the federal income tax, American Indians were not expressly made subject to its application nor was any treaty entered into that consented to such taxation; and
WHEREAS, in 1924, the United States government enacted the Indian Citizenship Act which naturalized all American Indians as U.S. citizens without consent, which has served as the basis for the U.S. Supreme Court and lower federal courts to hold that Indians are subject to federal income tax; and
WHEREAS, despite the grant of U.S. citizenship, the federal government continues to recognize that income earned by Indians from tribal lands are not subject to federal income tax, that Indians who earn income from fishing, hunting, and gathering from tribal lands and waters are not subject to federal income tax, and that revenues earned by Indian tribal governments from all sources are not subject to federal income tax; and
WHEREAS, the collection of federal income tax from Indians for income earned on tribal lands (i) violates provisions of the U.S. Constitution; (ii) undermines Indian entrepreneurship; and (iii) divests scarce economic resources away from Indian nations that could be better utilized to support Indian people, their families, and the future generations of our tribal nations; and
WHEREAS, currently, the U.S. Internal Revenue Code provides that American citizen residents of U.S. territories like Guam and the Northern Marianas Islands are not subject to federal income tax because they pay taxes and make contributions to their own territorial governments; and
WHEREAS, Members of Congress and the Trump Administration should support any and all efforts to retain scarce economic resources in Indian Country and strengthen the self-governance and self-determination of American Indian tribal nations; now
THEREFORE BE IT RESOLVED, that ATNI calls upon the U.S. Congress to enact amendments to the U.S. Internal Revenue Code that:
1. Eliminates the federal income tax on income earned by Indians on tribal lands and not just from tribal lands and waters; and
2. Creates a 100% tax credit against any federal income tax obligation for taxes or contributions paid by an Indian to our tribal governments; and
BE IT FURTHER RESOLVED, that this resolution be forwarded to regional and national forums, not limited to the National Congress of American Indians (NCAI), United South & Eastern Tribes (USET), California Association of Tribal Governments, Native American Finance Officers (NAFOA), the Great Plains Tribal Chairman’s Association, and the Midwest Alliance of Sovereign Tribes (MAST).
CERTIFICATION
The foregoing resolution was adopted at the 2019 Winter Convention of the Affiliated Tribes of Northwest Indians, held at the DoubleTree by Hilton – Portland, Oregon, on January 28-31, 2019, with a Quorum present.
Leonard Forsman, President Jeanie Louie, Secretary
https://atnitribes.org/wp-content/uploads/2017/12/ATNI-logo.png00Tyrel Otthttps://atnitribes.org/wp-content/uploads/2017/12/ATNI-logo.pngTyrel Ott2019-01-26 23:50:002020-02-10 23:53:13Supporting Federal Income Tax Immunity for Income Earned on Tribal Lands and Authorizing Tax Payments to Tribal Governments Instead of the Federal Government
Supporting Tribal Opportunity Zones and Job Creation Legislation
X
X
2019 Winter Convention
Portland, Oregon
RESOLUTION #19 – 11
“SUPPORTING TRIBAL OPPORTUNITY ZONES AND JOB CREATION LEGISLATION”
PREAMBLE
We, the members of the Affiliated Tribes of Northwest Indians of the United States, invoking the divine blessing of the Creator upon our efforts and purposes, in order to preserve for ourselves and our descendants rights secured under Indian Treaties, Executive Orders, and benefits to which we are entitled under the laws and constitution of the United States and several states, to enlighten the public toward a better understanding of the Indian people, to preserve Indian cultural values, and otherwise to promote the welfare of the Indian people, do hereby establish and submit the following resolution:
WHEREAS, the Affiliated Tribes of Northwest Indians (ATNI) are representatives of and advocates for national, regional, and specific tribal concerns; and
WHEREAS, ATNI is a regional organization comprised of American Indians/Alaska Natives and tribes in the states of Washington, Idaho, Oregon, Montana, Nevada, Northern California, and Alaska; and
WHEREAS, the health, safety, welfare, education, economic and employment opportunity, and preservation of cultural and natural resources are primary goals and objectives of the ATNI; and
WHEREAS, the U.S. Congress recently enacted the Tax Cuts and Jobs Act, Pub. L. 115-97, on December 22, 2017 in which approximately $1.5 trillion will be invested in the U.S. economy through tax cuts and tax credits for individuals and corporations; and
WHEREAS, the Tax Cuts and Jobs Act contains no provisions supporting private sector investment and job creation in Indian Country, but contains a new program called the
Opportunity Zones program to promote investment in economically distressed areas in the United States; and
WHEREAS, Opportunity Zones must be designated by the governor of a state, which in states like Washington has included every Indian tribal territory, but has not included all tribal lands within Indian Country; and
WHEREAS, Indian Country is in great need of incentives for investment and job creation; and
WHEREAS, Members of Congress and the Trump Administration should support any and all efforts to improve investment and job creation in Indian Country; now
THEREFORE BE IT RESOLVED, that ATNI calls on the U.S. Congress to enact changes in federal law to create incentives for investment and job creation in Indian Country in support of efforts by tribal governments to establish strong tribal economies; and
BE IT FURTHER RESOLVED, that ATNI supports legislation to promote investment and job creation in Indian Country through:
1. Amendment of the Opportunity Zone program to allow for the designation of every Indian tribal territory as an eligible opportunity zone; and
2. Establishment of federal tax credits such as the Indian Employment Tax Credit, Accelerated Depreciation for Business Property on Indian Reservations (or equivalent), the New Markets Tax Credit and the Low-Income Housing Tax Credit; and
BE IT FINALLY RESOLVED, that this resolution be forwarded to regional and national forums, not limited to the National Congress of American Indians (NCAI), United South & Eastern Tribes (USET), California Association of Tribal Governments, Native American Finance Officers (NAFOA), the Great Plains Tribal Chairman’s Association, and the Midwest Alliance of Sovereign Tribes (MAST).
CERTIFICATION
The foregoing resolution was adopted at the 2019 Winter Convention of the Affiliated Tribes of Northwest Indians, held at the DoubleTree by Hilton – Portland, Oregon, on January 28-31, 2019, with a quorum present.