September 16, 2024

The National Congress of American Indians (NCAI) commends the U.S. Department of the Treasury (Treasury) for releasing new proposed rules under the Tribal General Welfare Exclusion Act of 2014. These proposed regulations mark a critical step forward in recognizing and reinforcing Tribal Nations' sovereignty, allowing us to best meet the needs of our communities. For decades, NCAI has advocated for policies that honor this unique government-to-government relationship between Tribal Nations and the United States.

The proposed regulations, developed through extensive consultation with Tribal leaders, assert the primacy of Tribal prerogative. They uphold the principles of self-determination by recognizing that Tribal Nations are best equipped to meet their citizens' needs. By ensuring that vital funding for housing, education, and cultural preservation remains exempt from federal taxation, the rules enhance tribal governments' ability to serve their communities effectively and without unnecessary federal oversight, strengthening their capacity to fulfill their responsibilities.

Moreover, these proposed regulations demonstrate a profound respect for cultural diversity and preservation by empowering Native communities to define our cultural and ceremonial activities– a long-standing priority for NCAI. By acknowledging Tribal Nations’ authority to shape the scope and structure of our welfare programs, the Treasury affirms the importance of upholding tribal sovereignty.

NCAI urges leaders to actively participate in the ongoing consultation process to ensure the rules fully reflect the needs of Indian Country. Moving forward, NCAI remains committed to advocating for regulations that protect the intrinsic rights, economic opportunities, and cultural values of our Native communities.

Read the Treasury and IRS's press statement here.