From left to right: NAFOA Executive Director Cory Blankenship, Treasurer Brandon Beach, Chairman Ron Allen, and NAFOA President Chairman Rodney Butler
The Treasury Tribal Advisory Committee (TTAC) convened its first public meeting under the new Administration on May 22nd, 2025, at the U.S. Department of the Treasury in Washington, D.C.
All seven members of the TTAC were present at the in-person meeting to advance critical tax policy matters affecting Tribal nations.
- W. Ron Allen, Tribal Chair and CEO of the Jamestown S’Klallam Tribe Jamestown S’Klallam Tribe (Washington State)
- Cora White Horse, Treasurer of the Oglala Sioux Tribe Oglala Sioux (South Dakota)
- Will Micklin, 4th Vice President of the Central Council of Tlingit Haida Indian Tribes of Alaska (Alaska)
- Rodney Butler, Chairman, Mashantucket Pequot Tribe (Connecticut)
- Chief Allan, Chairman, Coeur d’Alene Tribe(Idaho)
- Martin Tucker, CFO,Choctaw Nation (Oklahoma)
- Carla Keene, Chairman of the Cow Creek Band of Umpqua Tribe of Indians (Oregon)
Representatives from key federal agencies, including the Treasury, the Internal Revenue Service (IRS), and the Department of the Interior, were in attendance. Notable participants included Deputy Secretary Michael Faulkender, U.S. Treasurer Brandon Beach, Deputy Assistant for Tax Policy Kevin Salinger, and Acting Principal Deputy Assistant Secretary of Indian Affairs Ken Bellmard.
This TTAC public meeting primarily focused on emphasizing the importance of finalizing regulations, including the long-awaited General Welfare Exclusion (GWE) and tax treatment of wholly-owned Tribally Chartered Corporate entities rules, and continuing to reinforce and strengthen the relationship between the TTAC, the Treasury, and the IRS to address critical Tribal tax issues. Discussions covered enhancing tribal sovereignty, addressing infrastructure and funding challenges, improving IRS service (including eliminating offensive language), and subcommittee updates on GWE, Tribal economies, and parity/reform.
TTAC Meeting Highlights:
Key Leadership Remarks
TTAC Chairman Ron Allen thanked Treasury Leadership and the Office of Tribal and Native Affairs for their work toward finalizing rules on Tribal General Welfare Exclusion and Tribally Chartered Corporations. He welcomed the new United States Treasurer Brandon Beach and emphasized the TTAC’s focus on building strong economies in alignment with job creation and business development priorities, adding Tribes are part of the solution to building a robust economy.
Vice President Will Micklin of the Tlingit and Haida Indian Tribes of Alaska emphasized the improved relationship between Treasury and Tribes. He advocated for tribal employee plan recommendations, consultations, and clearer pension guidance, urging a moratorium on audits and examinations until final guidance is issued. He also called for elevating the Office of Indian Tribal Governments (ITG) within the IRS to provide better service to Indian Country.
Treasurer Cora White Horse of the Oglala Sioux Tribe highlighted obstacles faced by Tribal nations due to limited IRS and Treasury presence in Indian Country, the impact of lacking accessible Taxpayer Assistance Centers and inconsistent broadband, and concerns about tribes being misclassified as “large employers” under IRS developed policy in response to the Affordable Care Act. She urged the Administration to halt ITG office reductions and increase IRS support and equitable tax services for Tribal members.
Treasury Deputy Secretary Michael Faulkender emphasized the Treasury’s commitment to Tribal consultation and outlined priorities, including making tax relief permanent, finalizing pending regulations, and modernizing Treasury and IRS operations to better serve Tribal nations.
Treasurer Brandon Beach focused on economic development through deregulation and capital access, acknowledging economic challenges in many Tribal communities while promoting policies to strengthen Tribal economies and reduce administrative burdens.
Deputy Assistant Secretary for Tax Policy Kevin Salinger provided timelines for regulatory progress, committing to finalize GWE regulations in 2025 after 11 years of delays, with Tribal consultation continuing through June before coordination with the Department of the Interior.
Acting Principal Deputy Assistant Secretary of Indian Affairs Ken Bellmard outlined DOI’s vision for enhanced tribal self-governance, including probate system reforms to unlock land use and resource development. However, tribal leaders raised critical concerns about inadequate funding and technical assistance.
Some key challenges highlighted by TTAC members in response to Acting Principal Assistant Secretary Ken Bellmard include:
– Infrastructure deficits are preventing economic development
– Funding shortfalls undermining self-governance capacity
– Remote communities lacking basic utilities and road access
– Federal treaty obligations remaining unfulfilled
– The need to consider updates to Indian Trader policies
Major Policy Developments:
General Welfare Exclusion Regulations
– Status: Moving toward finalization in 2025 after an 11-year delay
– Process: Tribal consultation through June, followed by DOI coordination
– Key Issue: The Committee emphasized that enforcement should be prospective only, not retroactive to the pre-regulation period. Additionally, the final rule requires the IRS to continue the suspension of audits and examinations until such time as its agents are trained on Tribal matters. The TTAC will be critical in developing the training plan.
Tribally-Owned Entity Guidance
– Status: The rule clarifies that wholly-owned Tribally chartered corporations have the same tax status as their Tribal Governments, is approaching finalization.
– Process: IRS continues its review of Tribal consultations and written comments
– Key Issue: Tax status clarification, employment tax treatment, and excise tax issues
IRS Modernization and Service Improvements:
Acting TEGE Commissioner Robert Choi committed to government-to-government collaboration and statutory compliance with examination moratoriums on GWE issues. Significant concern was raised about offensive IRS language referring to “non-competent Indians,” with leadership pledging immediate review and determining what steps would be necessary to revise the language.
Child Support Legislation Update: January 2025 law amended federal statutes to ensure Tribal child support agencies receive equal treatment in accessing IRS data, with full implementation coordination between Treasury and HHS.
Subcommittee Updates:
General Welfare Exclusion Subcommittee
The co-chairs, Chairman Chief Allan and Chair Carla Keene, emphasized the urgency of regulatory finalization and protection against retroactive enforcement, noting that tribal citizens have waited over a decade for clear guidance.
Tribal Economies Subcommittee
The co-chairs, CFO Martin Tucker and Chairman Rodney Butler, focused on wholly-owned corporation guidance and readiness to collaborate on partially-owned entity questions.
Tribal Parity & Reform Subcommittee
The co-chairs, Vice President Will Micklin and Treasurer Cora White Horse, addressed administrative moratorium needs for essential government function determinations and Affordable Care Act compliance burdens inappropriately applied to tribal governments.
Public Comments:
Councilor Odie Porter (Seneca Nation) provided a public comment emphasizing the need for comprehensive IRS training programs to accompany regulatory finalization, ensuring proper implementation without premature audit activity.
Administrative Actions:
The last few business items include approving the September 2024 meeting minutes and appointing two new Technical Advisors. Will Micklin motioned to approve the September 2024 meeting minutes. Chairman Rodney Butler seconded the motion. The motion passed unanimously. Next, Carla Keene motioned to appoint Aurene Martin as her official Technical Advisor. Chairman Rodney Butler seconded the motion. The motion passed unanimously. Chairman Ron Allen motioned to appoint Nicholas Lovesee as his official Technical Advisor. Chairman Rodney Butler seconded the motion. The motion passed unanimously.
Next TTAC Meeting:
The next public meeting of the TTAC will be held in November. Specific dates and details will be announced soon.
Looking Forward:
The meeting demonstrated alignment between Treasury leadership and Tribal priorities on expediting regulatory guidance, with concrete commitments for 2025 deliverables. However, underlying challenges of federal funding adequacy and infrastructure development remain critical to achieving meaningful Tribal economic self-sufficiency.
The committee will continue intensive consultation through summer 2025 to ensure final regulations reflect Tribal needs and promote economic development while respecting Tribal sovereignty.
If you would like to provide feedback or have questions, please contact a member of our policy team: Nicholas Lovesee, Director of Policy, at nicholas@nafoa.org, or Marisa Joseph, Policy Specialist, at marisa@nafoa.org
