Our Policy Priorities
NAFOA believes Tribal self-determination and autonomy depend on strong economic and fiscal policy. We support policies, practices, and partnerships that strengthen Tribal governance and promote long-term, sustainable growth. Our work focuses on creating parity in tax policy, preserving trust and treaty obligations, and advancing infrastructure that reflects the unique needs of Tribal communities
Our 2025-2026 Priorities
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Preservation of Federal Trust & Treaty Obligations to Tribes
As the new Administration ushered in sweeping changes in early 2025, many Tribes faced great uncertainty about the future of their federal funding. NAFOA, alongside other Tribal Organizations, urged the Administration to honor the United States’ Trust and Treaty obligations to Tribes. Honoring such obligations should include the preservation and enhancement of federal funding programs to Tribes, the preservation and enhancement of federal offices intended to administer services to Tribes, and the preservation of the federal workforce serving Tribes.
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Tribal Tax and Investment Reform Act of 2025
S. 2022 contains thirteen sections of tax and investment reform measures essential to creating parity between Tribal, state, and local Governments and building robust Tribal Economies. NAFOA will work to advance the bill’s provisions in both the Senate and the House in the 119th Congress. The bill contains important provisions for New Markets Tax Credits (NMTC), Low-Income Housing Tax Credits (LIHTC), General Welfare Exclusion (GWE) treatment for Social Security disability eligibility, and clarity for the treatment of Tribal Pension benefits, among others.
Official Documents
Section Summaries
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Mitigating the Impact of Federal Digital Payments on Tribal Communities
Executive Order 14247 from March 2025 directed federal agencies to stop issuing paper checks and move to electronic-only payments. This move would impact Social Security, Veterans Affairs, and IRS tax refund payments. We know that Tribal Communities are disproportionately comprised of unbanked or underbanked individuals, in addition to facing geographic and connectivity barriers that would impact Tribal Citizens’ abilities to access electronic-only payments.
General Welfare Exclusion Rulemaking
For over a decade, Tribes have waited for final rules around General Welfare Exclusion programs that provide vital direct financial assistance to Tribal Citizens for health, education, housing, safety, cultural preservation, and other essential purposes. The Treasury Tribal Advisory Committee (TTAC) has worked diligently with the U.S. Department of the Treasury to issue final guidance on this critical Tribal issue.
Latest
Tribally Chartered Corporation Rulemaking
For over thirty years, Tribes have built commercial entities and structures designed to diversify Tribal Economies and provide for the essential needs of their Tribal Citizens. During this time, no definitive guidance has been provided on the tax treatment of wholly-owned, Tribally chartered corporations. The Treasury Tribal Advisory Committee (TTAC) has worked diligently with the U.S. Department of the Treasury to issue final guidance on this critical Tribal issue.
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Advising the Treasury Tribal Advisory Committee
NAFOA serves as a technical advisor to the Tribal Treasury Advisory Committee (TTAC), which plays a critical role in guiding the U.S. Department of the Treasury on Tribal matters that support strong Tribal economies. The TTAC identifies issues important to Tribal Nations and advances them through consultation with the Treasury, including the tax treatment of Tribal corporations, administration of Tribal GWE programs, IRS field agent training on Tribal matters, taxation issues, and other key priorities.
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