...OVERVIEW OF FEDERAL TAX PROVISIONS AND ANALYSIS OF SELECTED ISSUES RELATING TO NATIVE AMERICAN TRIBES AND THEIR MEMBERS Scheduled for a Public Hearing Before the SENATE COMMITTEE ON FINANCE on May 15, 2012 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION May 14, 2012 JCX-40-12 CONTENTS Page INTRODUCTION AND SUMMARY I. 1 GENERAL RULES REGARDING THE TAXATION OF INDIAN TRIBES AND TRIBAL MEMBERS AND THE TAXING POWERS OF INDIAN TRIBES ................. 3 A. Income Taxation of Indian Tribes and Wholly Owned Tribal Corporations................ 3 1. Federal income taxation of Indian tribes and wholly owned tribal corporations ... 3 2. State taxation of Indian tribes ................................................................................. 4 B. Tax Treatment of Enrolled Members of Indian Tribes ................................................. 7 1. Federal tax............................................................................................................... 7 2. State tax................................................................................................................... 7 C. Taxing Powers of Indian Tribes .................................................................................... 9 D. Alaska Native Settlement Trusts................................................................................. 10 II. SELECTED FEDERAL TAX RULES AND ISSUES RELATING TO INDIAN TRIBES AND THEIR MEMBERS ............
Words: 17292 - Pages: 70
...Native American Gaming in the U.S. Sarah E. Wall TM 378 University of Southern Mississippi The casino industry is a large industry in the U.S. According to Business Insider, the gaming industry in the U.S. is worth over $240 billion dollars (Pierceall, 2014). In 2013, it employed nearly 1.7 million people (Pierceall, 2014). Gaming, gambling, is what the casino industry is made of. Gambling is to make a prediction of an uncertain outcome and the back the decision with money (Hashimoto & Fenich, 2007). Gaming was a tradition amongst the Native Americans long before the arrival of Christopher Columbus. Native American Gaming is still a huge part of gaming in the U.S. today. History of Native American Gaming: Long before the ships of Columbus brought playing cards to North America, the indigenous people engaged in gambling activities (“Native American Gaming”, n.d.). According to History of Native American Gaming, 2009: “Gaming is not new to Native Americans. In fact, it has been a part of our culture since the beginning of time.” Stewart Culin’s Games of North America Indians classifies the hundreds of Native games into two categories. These categories include (“Native American Gaming, n.d.): 1) Games of chance, including dice games and guessing games 2) Games of dexterity, encompassing archery, javelin and darts, shooting, ball games, and racing games These categories were found among all of the North American tribes when the Europeans invaded the North...
Words: 1683 - Pages: 7
...hear that Native American Indians didn’t pay taxes on their casinos, I would say, this is unfair, was it out of jealousy, envy, or ignorance, I think it was the latter. To tell you the truth, I don’t remember ever meeting a Native American Indian, nor have I been on a reservation. What I did know about their culture, I learned from television, until this essay. I intend to argue that the American Indians have persevered in the white man’s broken promises, degradation, and dismal outlook on life, until the arrival of casinos. It is estimated that there were 1500 to 100 million Native Americans living in the United States, before the white man came. By the 1900’s the native population was down to 250,000, pursuant to germ, military, and genocidal warfare. Through the mid 1800s, the U.S. military had one mission, the annihilation of the Native American Indian (Schaap). The white man started trading with Native Americans shortly after setting foot on North America. These exchanges were arranged under treaties. Those are agreements between two or more self-governing nations. Following the American Revolution, the government used treaties to acquire land from the Native Americans. The treaties were constructed in a way, to take advantage of the Indians. Under the pretense that the tribes were weaker in negotiations, and that they were signing documents written in unfamiliar words, often with no alternative (Native). The U.S. government has full power in all Native American Indian...
Words: 1290 - Pages: 6
...Indigenous Policy Journal Vol. XX, No. 3 (Fall 2009) Book Review Essay Reviewed texts: The Politics of Minor Concerns: American Indian Policy and Congressional Dynamics, by Charles Turner. University Press of America, 2005. Taking Charge: Native American Self-Determination and Federal Indian Policy, 1975-1993. George Pierre Castile. University of Arizona Press, 2006. Why has there been so little social science research trying to explain recent changes in Federal Indian policy, particularly given the dramatic shifts of the last 40 years? Since 1970 the previous policy of termination gave way to an evolving selfdetermination policy, a dramatically expanded role for tribal governments, and the emergence of large scale Indian gaming. Even with these striking changes - and the expansion of Indian affairs as a policy area – there have been only a handful of social science analyses of the Indian policy domain (most notably Gross 1989). Much recent scholarship in the area has been primarily descriptive or interpretive (Castile 1992, Bee 1992), with research commonly driven by area expertise rather than guided by policy related theory. In his nuanced and theoretically-driven account, Charles Turner argues that Indian policy, like many other areas, is a "minor concern" to both policymakers and policy analysts. As such, Indian policy often doesn't fit the conditions or provide the variables featured by main theoretical approaches to explaining policy outcomes more generally. Unlike...
Words: 2778 - Pages: 12
...Tribes Introduction The Southwest Desert Tribes are an American Indian tribal group which includes the Apache, Hopi, Zuni, and Navajo tribes. Though each of these tribes possesses their own traditions, cultural norms, and governments, they have a shared regional culture in the Southwest Desert region of the United States (Southwest Region, n.d.). The exact parameters of the Southwest Tribal Region differ amongst government agencies and scholars, but it is generally accepted to be the Southwest region of the United States, including Utah, New Mexico, Colorado, Arizona, and sometimes, parts of Texas. According to the United States Department of the Interior’s Indian Affairs, “67,456 Tribal members make up the...
Words: 3430 - Pages: 14
...denying Indian health care furthers an ongoing policy of American Indian genocide 17 Inherency – Lack of Funding 18 Inherency – Lack of Funding 19 Inherency – Lack of Funding 20 Inherency – Lack of Funding 21 Health Impacts – Disease/Death 22 Health Impacts – Disease/Death 23 Health Impacts – Disease/Death 24 IMPACT: Mental Health and Suicide 25 IMPACT: Mental Health and Suicide 26 Extensions to Genocide/Racism Impact 27 Extensions to Genocide/Racism Impact 28 IMPACT: Moral Obligation/Human Rights 29 Solvency Extension - IHCIA/IHS Solves 30 Solvency Extension - IHCIA/IHS Solves 31 Solvency Extension - IHCIA/IHS Solves 32 Solvency Extension - IHCIA/IHS Solves 33 Solvency Extension - IHCIA/IHS Solves for cultural sensitive health 34 Solvency Extension – Congress Key 35 Solvency Extension – Federal Government Key 36 A2: I.H.S. is Racist 37 A2: Transportation 38 A2: “Structural/Distribution Barriers” 39 A2: No Qualified Professionals 40 A2: Bureaucrats 41 A2: IHS has arbitrary eligibility standards 42 A2: Blood Quantum 43 A2: Medicaid Solves 44 AT: Medicaid Solves 45 AT: Medicaid Solves 46 A2: IHS doesn’t use traditional medicine 47 Tribal Economy Extension 48 Tribal Economy Extension 49 Tribal Economy Extension 50 A2: Casinos Solve Tribal Economies 51 Tribal Economy Extension – Waste 52 Nuclear Waste = Genocide...
Words: 29491 - Pages: 118
...physical well being, the health of most Americans has increasingly improved. However, the same cannot be said of the health of American Indians and Alaskan Natives. Health improvements for American Indians and Alaska Natives have not improved, with health disparities still existing in areas such as: infant mortality, chronic diseases such as cardiovascular disease, diabetes, asthma, obesity, cirrhosis and liver disease, arthritis, smoking, and cancer (Indian Health, n.d.). According to the 2000 Census, there are 4.1 million Native Americans/Alaskan Indians in the United States (U.S Census Bureau, 2000). Historically, Native Americans have lived in extreme poverty. The U.S. Census reported in both 1990 and 2000 that poverty still prevails in Native American populations throughout the nation, accounting for 25% of the nation (Selected Population, 2012). There are known health disparities between the Native American population and the rest of the U.S. Some of these disparities exist due to geographic isolation, cultural barriers and economic factors. Health care experts, policymakers and tribal leaders are trying to account for the many factors that impact the health of Indian people (The Health Care Challenge, 1999). Native American males are found to have the quickest dying rate of most citizens in the U.S., with life expectancy of 71 years of age, 6 years younger than the life expectancy of white males. Female Native Americans are trending about the same; 20% increase...
Words: 1142 - Pages: 5
...What are the Business practices in retail and wholesale firework sales for the State of Washington Tribes? Writing up your Topical Research and Doctoral Learning Plan Marjoree Corless Northcentral University The Business Practices in Retail and Wholesale Firework Sales for the State of Washington Tribes This paper examines the legal rights that American Indians/Tribes have on their tribal lands when they are attempting to promote and develop economic developments in their communities, with a particular emphasis on the sale of fireworks. The paper will examine the hierarchy and relationship of agencies involved in the economic development practices for Tribes, and how the small entrepreneurial businesses, such as fireworks is Indian Country can be achieved. This paper attempts to demonstrate and support the hypothesis that economic developments for tribes are essential for American Indian people to become self-sufficient. Background Tribes that are federally recognized and are exercising their governmental authority over their Tribal lands inside the states they reside in. Also, according to the 2010 Census, the American Indian population was at 5.2 million people which were a total 1.7 percent of the entire population, in the...
Words: 4140 - Pages: 17
...industry. Make sure you discuss each of the five forces in a separate paragraph or section 3 2. How are the gambling companies in Las Vegas responding to the changes in the industry structure and the increased competition . 21 3. How have the casinos in Atlantic City tried to compete with Las Vegas? What threats do they face . 23 Chen Huisheng 323945 Lin Weijie 324066 1.Develop a Porter 5-forces model of the casino industry. Make sure you discuss each of the five forces in a separate paragraph or section. For purposes of this case, we will define the casino industry as including full-service, diverse entertainment (i.e. traditional) casinos of Las Vegas and Atlantic City, and treat other gambling alternatives (e.g. Native American casinos, riverboat gambling, etc.) as substitutes. When discussing each of the five forces, be sure to consider each of the factors relevant to each of these five forces as we discussed in class. In terms of Porter’s 5 forces analysis, the bargaining power of suppliers is weak because of the fact that casinos basically provide their own services with internal resources, such as employees properly trained in various casino games. The bargaining power of customers is strong, especially because even a slight change in the demand for casino services could directly impact the revenues of the industry. The threat of new entrants is weak because of the fact that the establishment of a casino generally requires massive initial investments...
Words: 6744 - Pages: 27
...Comparative analysis of the gambling industry in India & the United States of America (USA). Study @ New York University. By: Anupam Sabat, 3C BBA Amity International Business School, Noida. Acknowledgement At the onset, I would like to thank our esteemed faculty at Amity International Business School, Prof. Dr. Arun Sacher, for his encouraging words and his guidance. It was really he who constantly motivated us & pushed us to our limits & in the process, helped us realize & scale newer & higher peaks. He constantly challenged us to strive for excellence & in doing so, enabled us to perform to the best of our abilities. INTRODUCTION Gambling is one of the oldest industries in the world. According to the UK Gambling Act 2005, betting or gambling means ‘the making or accepting of a bet on the outcome of a race, competition or other event or process; the likelihood of anything occurring or not occurring; or whether anything is or is not.’ It is regarded by some as a vice and sinful activity which corrupts the society. Others view gambling as a harmless form of entertainment (I, personally, believe in the latter notion). Some also look at it in economic terms. Legalized casino gambling, be it in Las Vegas, London and/or Macau rose out of the desire for economic stimulus. Overall, society has taken a cautious view of gambling. Only limited types of games are legalized. The reason for gambling being heavily regulated...
Words: 4630 - Pages: 19
...Measure 44 is simplicity itself. The measure will increase taxes on cigarettes by 30 cents per pack, as well as on other tobacco products, and the revenue raised will be dedicated to the Oregon Health Plan and tobacco use reduction programs. What could be more straightforward? However, the measure raises a host of interesting issues that voters should weigh prior to casting their votes. Most important, of course, is the core of the measure, its purpose: to raise money for the Oregon Health Plan, ostensibly to offset costs the plan incurs from smoking-related illnesses. State revenue estimators understand that anytime you raise the tax on something, you will get less of it. This is certainly true in the case of Ballot Measure 44 and its effect on cigarette smoking. In fact, the State Legislative Revenue Office estimates that cigarette use will decline about 4.5 percent due to the increased taxation. In a series of four steps over the past 17 years, Oregon has raised the tax on cigarettes from 9 cents per pack to the current 38 cents. Each of these tax increases represented a smaller amount per pack than Measure 44's 30 cents. In every instance, tobacco use has fallen by more than the current projection of 4.5 percent. In fact, tobacco use fell an average of almost 9 percent--twice the state's estimate--after those four cigarette tax increases. The typical pattern is for cigarette smoking to fall dramatically in the year immediately following the tax hike, but then to recover...
Words: 2992 - Pages: 12
...range of entertainment and recreational options beyond the casino floor. Despite considerable evidence substantiating this evolutionary change in the commercial casino marketplace, in the popular mind the casino industry remains largely about gambling. There is a perception that people travel to casinos mainly to spend some money gambling and then return home. In this simplified view, the money they spend pays for the facilities they visit and the salaries of the employees with whom they interact. This view is, however, incomplete. In reality, this perception discounts how increasingly complex modern casinos in the U.S. have become, and how large and far-reaching a role they now play in the American economy. This study, conducted by the Brattle Group for the American Gaming Association (AGA), uncovers several key findings about the U.S. commercial casino industry: • Based on direct, indirect and induced impacts, the commercial casino industry supported approximately $125 billion in spending and nearly 820,000 jobs in the U.S. economy in 2010, which is roughly equivalent to 1 percent of the $14.5 trillion U.S. gross domestic product. • These impacts are generated from diverse revenue streams. More than two-thirds of industry revenue is generated on the casino floor, while the remaining third is generated via the food and beverage, hotel...
Words: 11001 - Pages: 45
...A Survey of Electronic Cash, Electronic Banking and Internet Gaming 1 2 TABLE OF CONTENTS PREFACE ..........................................................................................................................5 FOREWORD ..........................................................................................................................7 INTRODUCTION ............................................................................................................... 11 ELECTRONIC CASH .......................................................................................................... 15 INTRODUCTION ................................................................................................... SMART CARDS/STORED VALUE CARDS........................................................ The Basics ..................................................................................................... Stored-Value Card Issuers ............................................................................ COMPUTER E-CASH ............................................................................................ The Basics ..................................................................................................... E-Cash Issuers ............................................................................................... REGULATORY POLICY ......................................................................................... SUMMARY OF ELECTRONIC CASH...
Words: 39311 - Pages: 158
...location for many other companies. Thinking about risks in Riverside led me to research the risks prevalent in low income homes and neighborhoods in Riverside. These neighborhoods are located toward the city center and/or near industrial zones. Low income properties provide sufficient risk analysis due to their age and condition which generally leads to neglect of the property. This can be contrasted against newer, higher income homes which are placed in areas secluded from the city center and away from industrial sites. Another reason why I chose to study low income homes and neighborhoods was due to the many risks that affect them outside of their vicinity. Pollution, social inequalities, traffic, and crime are examples of some environmental effects on these areas that contribute to them being labeled as “risky”. Exposing environmental and structural risks of low income areas can help explain disparities in society today. Incorporating books such as Flammable and Risk as well as other articles pertaining to risk, I attempt to enforce the idea of how the social construct of risk influences and upholds life in these homes and neighborhoods. Following social implications, I propose certain alternative methods of managing these risks. As a society, it is important to analyze risk in this perception in order to formulate different ideas that will not only minimize risk but also change the social structure into which these risks are embedded. By analyzing the structure of low income...
Words: 3729 - Pages: 15
...STARS WITHOUT NUMBER For Eden, who gave me a reason. TABLE OF CONTENTS Introduction ..............................................................................................................5 Character Creation ....................................................................................................7 Psionics ...................................................................................................................25 Equipment ..............................................................................................................33 Systems ...................................................................................................................59 The History of Space ...............................................................................................71 Game Master’s Guide ..............................................................................................78 World Generation ...................................................................................................87 Factions .................................................................................................................113 Adventure Creation ...............................................................................................128 Alien Creation .......................................................................................................138 Xenobestiary ........................................................................
Words: 143564 - Pages: 575
