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(1)

APPROPRIATIONS AND TAX ISSUES

IN THE 114

TH

CONGRESS

AMERICAN INDIAN LAW CENTER

8

TH

ANNUAL TRIBAL LEADERSHIP

CONFERENCE

John Harte!

Mapetsi Policy Group!

(2)

Appropriations Overview

• 

Federal Appropriations Process

• 

President’s FY16 Budget

• 

Congressional Budget

• 

Appropriations Subcommittees

• 

Status of FY16 Funding

(3)

President’s Budget Request

  In early February of each year, the President submits his proposed budget to Congress for the next fiscal year

  The President’s Budget is based on the previous year’s enacted appropriations levels. Congress’ appropriations are likewise compared to the President’s proposed Budget levels.

  The House and Senate Budget Committees consider the President’s Budget when setting the budget allocations. (March-April).

  The House and the Senate Appropriations Committees then hold hearings and begin drafting the appropriations bills in the spring and summer. (April-July).

(4)

Appropriations Subcommittees

  The 12 House and Senate Appropriations

Subcommittees determine funding for various agencies:

 Agriculture (USDA tribal programs)

 Commerce/Justice/Science (DOJ tribal programs)

 Defense

 Energy & Water (DOE, BOR)

 Financial Services (Treasury, FCC, Federal Courts)

 Homeland Security (Disaster relief, FEMA)

 Interior and Environment (BIA, IHS, EPA)

 Labor/Health and Human Services/Education

 Legislative Branch

 Military Construction/Veterans Affairs

 State, Foreign Operations

(5)

Senate Interior Appropriations

REPUBLICANS

Lisa Murkowski (AK), Chair Lamar Alexander (TN)

Thad Cochran (MS) Roy Blunt (MO)

John Hoeven (ND) Mitch McConnell (KY) Steve Daines (MT) Bill Cassidy (LA)

DEMOCRATS

Tom Udall (NM) Ranking Dianne Feinstein (CA) Patrick Leahy (VT) Jack Reed (RI)

Jon Tester (MT) Jeff Merkley (OR)

The Full Senate Appropriations Committee consists of 30 Senators (16 R / 14 D). It is Chaired by Sen. Thad Cochran (R-MS) and the top Democrat is Sen. Barbara Milkulski (D-MD)

(6)

House Interior Appropriations

REPUBLICANS

Ken Calvert (CA), Chair Mike Simpson (ID)

Tom Cole (OK)

David Joyce (OH) Chris Stewart (UT) Mark Amodei (NV) Evan Jenkins (WV)

DEMOCRATS

Betty McCollum (MN), Ranking

Chellie Pingree (ME) Derek Kilmer (WA) Steve Israel (NY)

The Full House Appropriations Committee consists of 52 Representatives (30 R / 22D). It is Chaired by Rep. Hal Rogers (R-KY) and the top Democrat is Rep. Nita Lowey (D-NY)

(7)

Congressional Earmark Ban

  Earmark = a congressional directive that funds should

be spent on a particular project

  In 2011, House Leaders implemented a comprehensive

ban on “earmarks” in the appropriations legislation. The ban remains in place to this day.

  Impacts on funding Indian Country projects = shifts focus

from lobbying Congress to lobbying the Administration / agencies.

  The congressional appropriations process remains

important, because it continues to establish the overall funding levels for a wide variety of Indian affairs

(8)

Status of FY16 Funding Bills

  The deadline for passing legislation to fund the government for FY16 is before midnight on September 30, 2015

  Congress has failed to pass any of the 12 appropriations bills

  Despite early progress, the process broke down in June on the House Interior Appropriations bill when a rider to prevent the use of the Confederate Flag was attached to the FY16 bill

  The more recent issue of funding Planned Parenthood is

threatening to shut down the federal government and funding for federal programs and agencies

  A more fundamental problem with FY16 funding stems from the April 2015 Budget allocations that would implement

(9)

Status of FY16 Funding Bills:

Interior Appropriations

  Overall BIA Funding: House $2.77B (+$165M over FY15); Senate

funds $2.69B (+$92M)

  BIA Contract Support Costs: The House fully funds CSC at $277M;

Senate creates an indefinite appropriation at $277M

  BIA: House = $854.2M (+43.6M over FY15); Senate funds BIE at

$824.9M (+$14.4M)

  Overall IHS Funding: House = $4.79B (+$145.5M); Senate =

$4.78B (+$136.9M).

  IHS Contract Support Costs: House fully funds CSC at $718M;

Senate creates an indefinite appropriation at $718M

  Federal Acknowledgment: The House rider to prevent

(10)

Status of FY16 Funding Bills:

Other Appropriations

  Commerce, Justice Science: The Senate bill includes a 7%

tribal set aside for Office of Justice Programs

discretionary funds. If enacted into law, this provision

would be a significant increase of new funding for Indian Country justice programs from DOJ.

  Labor, Health, Human Services, Education: House bill

includes a policy rider prohibiting NLRB from application of NLRA to tribes.

  Transportation HUD: House maintains funding for the

NAHASDA / IHBG at $650M +$1M to the Sec. 184 Loan Program. Senate maintains $650M but no increase for the Sec. 184 Program.

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Status of FY16 Funding Bills:

Prospects for Passage

 

The September 30

th

deadline is 8 days away

 

Both House and Senate Leadership have

publicly stated that they will not shut the

government down

 

However, reaching a deal for a short-term CR

is difficult

 

40-Member House Freedom Caucus

 

Presidential politics in the Senate

(12)
(13)

Taxation Overview

 

IRS Notice of Proposed Rulemaking on

Reporting Winnings from Slots, Keno, Bingo

(March 4, 2015)

 

IRS Notice 2015-34 (Implementation of the

TGWE)

 

The Tribal General Welfare Exclusion Act of

2014, P.L. 113-168 (9/26/14)

 

Conclusion – Treasury is ignoring the purpose

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 

IRS NPRM proposes “updating” reporting

winnings for slots, keno, bingo because of

advanced technology – player programs

 

Requested comments on proposal – as well as

possible lowering of threshold $1200 - $600

 

Tribal implications:

 Harm Indian gaming revenues

 Violates EO 13175

(15)

 

Comments on the NPRM were accepted

through June 2, 2015

 

IRS hearing held on June 17, 2015

 

David Bean, NIGA Board / Puyallup

Council

 

AGA, Horse Tracks, Gaming

manufacturers

(16)

  Notice seeks to:

 Clarify application of TGWE of 2014 to IRS

Revenue Procedure 2014-35

 Seeks comments to implement TGWE

  Notice clarifies that TGWE does not supplant Rev.

Procedure 2014-35, consistent with congressional intent of TGWE

  Requests comment on terms: “lavish and

extravagant”, “tribal custom and practice”, “items of cultural significance”

(17)

  Enacted in response to decade of IRS targeted

investigations of tribal government programs and services

  TGWE introduced by Rep. Devin Nunes (R-CA) and

Sen. Jerry Moran (R-KS) – broad bipartisan support

  With 61 co-sponsors – House Republicans brought

TGWE to the floor under suspension of the rules

  Passed by voice vote on 9/16/14

  Passed Senate by unanimous consent on 9/18/14

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  TGWE broadly exempts all tribal government

payments that promote the general welfare

  Establishes Tribal Advisory Committee (TAC):

 Define terms of TGWE and develop education and

training for IRS field agents

 Generally advise the Treasury Secretary on tribal tax

  Indian canon of construction: ambiguities resolved in

favor of tribes

  Moratorium against IRS investigations

(19)

CONCLUSION:

References

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