H.R.7705

H. R. 7705

February 25, 2026

Ms. Moore of Wisconsin (for herself, Mr. Schweikert, Mr. Thompson of California, Mr. Yakym, Ms. DelBene, Mr. Cole, Ms. Davids of Kansas, Mr. Valadao, Mr. Panetta, and Mr. Moolenaar) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To amend the Internal Revenue Code of 1986 to treat Indian Tribal Governments in the same manner as State governments for certain Federal tax purposes, and for other purposes.

1. Short title; table of contents; 2. Findings; 3. Treatment of Indian tribes as States with respect to excise taxes and bond issuance; 4. Treatment of pension and employee benefit plans maintained by Tribal Governments; 5. Treatment of Tribal foundations and charities like charities funded and controlled by other governmental funders and sponsors; 6. New markets tax credit for tribal area investments; 7. Inclusion of Indian areas as difficult development areas for purposes of certain buildings; 8. Tribal general welfare and trust programs clarification; 9. Indian employment tax credit; 10. Exclusion from gross income for payments under Indian health service loan repayment program; 11. Exclusion of certain amounts received under Indian Health Professions Scholarships Program

Uniform protections and fiduciary standards for Tribal pension plans