Tax Law › Indigenous Peoples

Tax-Exempt Financing Provisions on the Table as Congress Considers Tax Reform

Recent legislative discussions concerning tax reform have included the potential elimination of several federal provisions long considered sacred to state and local governments and untouchable by federal policymakers. Those...more

IRS Issues Guidance for Native Americans Regarding Tribal Trust Settlements

The IRS recently issued guidance in the form of Notice 2013-1, available here, that provides guidance on federal tax treatment of certain per capita payments made to members of Indian tribes. The background for the Notice is...more

California Reintroduces Bill to Legalize Sports Betting

For the second year in a row, the California State Legislature will consider Senate Bill 190 to legalize sports betting within the state. Last year’s Senate Bill 1390 passed in the California State Senate, but stalled in...more

Top 10 Indian Tribal Tax Developments in 2012 and Priorities for 2013

In This Issue: - Fiscal Cliff Concerns: Impact of Expiring Tax Provisions and Rising Tax Rates - General Welfare Tax Planning in the Wake of IRS Guidance Offering Safe Harbors - New Developments in Income from...more

IRS Proposes General Welfare Exclusion Safe Harbors for Tribal Government Programs

On December 5, 2012, the Internal Revenue Service proposed a revenue procedure that would address the general welfare exclusion from gross income as it applies to tribal government programs. It would also offer a safe harbor...more

Legal Alert: IRS Provides Disaster Relief for Plan Participants

Executive Summary: In addition to the other various employee benefit plan relief provided as a result of Hurricane Sandy, on November 16 the Internal Revenue Service announced, in Announcement 2012-44, that certain...more

IRS Notice on Per Capita Payments from Tribal Trust Settlement Proceeds Offers Insights and Planning Opportunities

On September 6, 2012, the Internal Revenue Service (IRS) issued Notice 2012-60, which addresses the federal income tax treatment of per capita payments made from the proceeds of settlements of certain Indian tribal trust...more

Gaming Legal News - August 23, 2012 • Volume 5, Number 19

In This Issue: - TRIBAL CASINO BANKRUPTCIES – THE TRAIN IS LEAVING THE STATION by Dennis J. Whittlesey: There long has been a legal debate as to whether businesses owned and operated by Indian tribes could either...more

Expanded Tribal Bond-Issuing Authority: IRS Issues New Guidelines on Tribal Economic Development Bonds

On July 16, 2012, the IRS released Notice 2012-48, which solicits applications for the allocation of available amounts of national bond issuance authority limitation (volume cap) for Tribal Economic Development Bonds (TEDBs)...more

Judge Gold Issues Another Historic Everglades Order This Week: EPA Proposal Moves Forward

United States District Judge Alan Gold makes news this month (again) with another Everglades Order: you'll recall that he issued a pretty big ruling last fall with his decision to put the federal government and not the State...more

Native Americans Unhappy with IRS over Taxation

Certain segments of the Native American community are unhappy with the IRS because of the agency’s actions in imposing taxes on the tribal government’s assistance to them. The tribe has accused the IRS of encroaching on...more

US I-Gaming Policy Brief : State/Territory I-Gaming Legislation/Regulatory Efforts

CALIFORNIA SB 1463, sponsored by Senators Wright and Steinberg, would provide for the licensure, regulation and taxation of Internet gambling, with licensees initially restricted to authorized poker games; additional...more

Gaming Legal News - December 8, 2011 • Volume 4, Number 36

In This Issue: - NORTHWEST GAMING LAW SUMMIT FOCUSES ON INDIAN COUNTRY by Robert W. Stocker II The 9th Annual Northwest Gaming Law Summit held in Seattle last Thursday and Friday was well attended by...more

Miccosukee Indians Sue Own Former Counsel over Tax Advice

The Miccosukee Indian tribe has severed their longtime business relationship with their former lawyer, Dexter Lehtinen and has filed a lawsuit against him for malpractice. The tribe members allege that Lehtinen gave them...more

Renewable News - November 29, 2011

Inside This Issue: - 1 SunCarrier LL C Completes Development of Solar Project at the Navajo Tribal Authority District Headquarters - 2 Polsinelli Shughart to Sponsor Solarpraxis Conference in Phoenix - 2...more

Gaming Legal News - November 22, 2011 • Volume 4, Number 34

In This Newsletter: - What Is Massachusetts Really Proposing For Indian Gaming? - IRS Requests Comments Regarding The Allocation Of Volume Cap For Tribal Economic Development Bonds - The Battle Of Tallahassee: War...more

MoFo New York Tax Insights - June 2011 - Volume 2, Issue 6

In this issue: Interview with Nonie Manion; Tribunal Upholds Forced Combination of Bank’s Investment Subsidiary; Update: Cigarette Sales on Reservations; ALJ Accepts Vendor’s Proof of Resales; Telecom Equipment “Shelters”...more

Taxing Intrastate Tribal Poker in California

With online poker refusing to leave the legislative stage in Sacramento, and with many of California‘s biggest gaming tribes pushing hard for a seat at the table, one questions looms: Will the state tax the money that tribes...more

Seneca Nation Casinos come under IRS Audit

The Seneca Indian Tribe, already under IRS investigation, have come under renewed scrutiny as the IRS launched an audit on its casino operations and its business dealings with employees and contractors. The IRS’ earlier probe...more

IRS and Gaming Commission Probe Indian Tribes

In the US, Indian tribes are considered sovereign nations. The tribes are given certain special benefits such as gaming licenses. 242 of 564 Indian tribes have gaming licenses; however, they are subject to federal laws and...more

The Bullet 'ILN' By the International Lawyers Network - Volume 9 Issue 1

In this Issue: *2009 European Regional Meeting in Athens Hosted by Dimitriou Law Office *ILN Launches Re-Design of Blog with LexBlog *An Important Decision: Employee's Right to Royalties in a "Service Invention" Glusman...more

Cayuga deal in the works: Seneca County could get millions in casino revenue

If a proposed Cayuga Indian Nation settlement goes through, Seneca and Cayuga counties stand to gain up to $12.8 million a year from its casino revenues. Under terms of the proposal, the Nation would drop its...more

Seneca County sues to force collection of sales taxes

Seneca County filed a lawsuit Monday against the state Department of Taxation and Finance, the Cayuga Indian Nation of New York and several cigarette wholesalers seeking to force them to collect taxes on sales of tobacco...more

Seneca County sues to force collection of sales taxes

Seneca County filed a lawsuit Monday against the state Department of Taxation and Finance, the Cayuga Indian Nation of New York and several cigarette wholesalers seeking to force them to collect taxes on sales of tobacco...more

County of Seneca v. Eristoff

Notice of Petition and Petition

Background: County commenced Article 78 proceeding to compel Commissioner of Taxation and Finance to collect and remit local share of sales and other taxes on cigarettes and motor fuel sold to non-Indians at businesses owned...more