American Bar Association

Section of Taxation:


Welcome to the Indian Tribal Tax Committee! The Indian Tribal Tax Committee is the Tax Section's newest committee. As pre-constitutional domestic sovereigns, tribes stand in a unique legal relationship to federal, state and local governments. The interplay between federal and state taxing authority and tribal sovereignty poses continuing challenges for tax practitioners. From the 1830's to the 1950's the United States Supreme Court decided eight cases on Indian taxes. From the 1950's to today, the number of Supreme Court decisions on Indian tax issues has quadrupled. There has been a similar upswing in federal and state decisions on tax issues. In addition, each tribe possesses sovereign power to tax activities within their jurisdiction. Tribes have only just begun to impose taxes on economic activity in Indian country. How the 565 federally-recognized tribal governments will choose to exert their respective taxing powers going forward poses cutting edge policy issues for those interested in federal Indian law or tax policy.

The Indian Tribal Tax Committee offers an opportunity for ABA members to learn about and debate good policy and practice in Indian tax law. Our committee will work at a national level with stakeholders and practitioners to develop and influence tax policy, tax administration and tax law affecting tribes and their members. We will provide opportunities not only for learning, but also for interacting with practitioners in tribal tax and finance to exchange ideas, strategies, experiences, and learn about current developments in matters of Indian tax and finance.

The Committee offers exceptional CLE programs on procedural issues and hot topics involving federal and state tax audits, tax exempt financing, employee plans, and development and improvement of tribal tax codes, as those subjects relate to Indian tribes, tribal members or Indian country. We will regularly meet with officials from the Internal Revenue Service, U.S. Treasury, Department of Justice and state revenue departments to address rules, regulations and tax policy. In addition, this committee will comment on pending rules, regulations and legislation affecting tribes and their members.

Committee Materials from Recent Meetings

Did you know thousands of pages of cutting-edge committee program materials are available to you as a Tax Section member? These documents contain analysis of the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials. Access these materials now.

Programs, Meetings and Events

Section Events

    20 Years After 'The End of Welfare:' Workfare Delivered Through Federal and State EITC Systems


    In 1996, the government ended welfare as we know it. Twenty years later most government assistance generally requires work. The most significant workfare program today is the Earned Income Tax Credit delivered to taxpayers and their families through federal and state income tax systems. Panelists will ...

    The Accidental Non-Profit Attorney: Things You Need to Know


    The event will be held on 10/25/2016. The format is Web. The event sponsor(s) are Center for Professional Development,Business Law Section,Solo, Small Firm and General Practice Division,Division for Public Services,Senior Lawyers Division,Section of Taxation. The event has 1.50 CLE Credits .

    4th Annual International Tax Enforcement and Controversy Conference

    Marriott Marquis

    International tax enforcement activity by governments around the world continues at a blistering pace against a backdrop of increasingly complex tax rules, increased reporting obligations, heightened scrutiny, public shaming, and a rapidly changing treaty and multi-lateral enforcement climate. This presents ...


Committee Roster  

Modified by Heather Wallace on August 29, 2012

Back to Top