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.

# Bill Summary: HR 7705 - Indian Tribal Tax Parity ## What It Would Do This bill would change federal tax law to give Native American tribal governments the same tax treatment as state governments in certain situations. Currently, tribal governments have different tax status than states under the Internal Revenue Code, which can affect their ability to issue bonds, manage finances, and conduct business operations. By aligning tribal tax treatment with state treatment, the bill aims to reduce financial disadvantages that tribal governments face. ## Who It Affects The primary beneficiaries would be federally recognized Native American tribal governments, which could gain more flexibility in their financial operations and economic development.

This could indirectly benefit tribal members through improved tribal services and economic opportunities. The change could also affect federal tax revenue, though the magnitude is unclear from the bill description. ## Current Status The bill was introduced by Representative Gwen Moore (D-Wisconsin) in the 119th Congress and is currently in committee, meaning it has not yet been debated or voted on by the full House. The bill has not advanced beyond the initial committee review stage.