Two Final Tax Rules Cap 2025 with Additional Clarity for Tribes on Tribal Welfare Benefits and Federal Tax Treatment for Wholly Owned Tribal Entities
On December 15, 2025, the IRS announced two final tax rules with significant effects on tribes. The regulations implement rules for the Tribal welfare benefit taxable income exclusion established in the Tribal General Welfare Exclusion Act of 2014 and classify...The Rise of AI, Hyperscale Data Centers, and Emerging Opportunities in Tribal Energy Development
As the rise of Generative Artificial Intelligence drives unprecedented demand for U.S. power, infrastructure, and available land, Tribes have been positioned at the center of emerging energy development opportunities. Learn how the Tribal Energy Development and...
EPA Proposes Water Quality Standards for Indian Reservations
On May 5, 2023, the Environmental Protection Agency (EPA) published a Proposed Rule to establish baseline federal water quality standards for Indian reservation waters that currently do not have standards in effect under the Clean Water Act (CWA). EPA says this rule...
GAO Report on Management of Indian Trust Accounts
On April 27, 2023, the Government Accountability Office (GAO) released a report entitled “Actions Needed to Improve Interior’s Management of Trust Services.” In this report, GAO assessed the Department of Interior’s evolving management of trust funds for Indian tribes...