Budget & Taxes (Tribal Nations)

The Crow Revenue Act transfers specific mineral rights in Montana to the Crow Tribe. It requires the federal government to accept the relinquishment of the Bull Mountains Lease, convey mineral interests to the Hope Family Trust, and then transfer those rights to the Crow Tribe. The bill mandates a revenue-sharing agreement between the Tribe and Hope Family Trust for future development, and exempts these lands from Montana state taxation. This policy change directly affects the Crow Tribe’s land holdings and revenue streams on designated tracts in Musselshell and Big Horn Counties.

The Rural Housing Service Reform Act of 2025 establishes a permanent housing preservation and revitalization program to maintain affordable multifamily housing projects financed under sections 514, 515, and 516 of the Housing Act of 1949, authorizing $200 million annually for fiscal years 2026-2030 to support loan restructuring, rental assistance renewal, and technical assistance for owners. The bill creates a $50 million annual set-aside for Native community development financial institutions to increase homeownership opportunities for Indian Tribes, Alaska Native communities, and Native Hawaiian communities. Additionally, it modifies Section 504 loans to reserve 60% for very low-income applicants and increases the loan cap from $7,500 to $15,000, while adjusting rural housing voucher processes to allow more frequent recalculation based on changing household circumstances.

S 757, the Tribal Adoption Parity Act, expands eligibility for the federal adoption tax credit by allowing Indian tribal governments to determine if a child has special needs for tax credit purposes. This directly affects Native American families adopting children within tribal jurisdictions, as it removes a current barrier where only state determinations counted. The bill amends the Internal Revenue Code to add "Indian tribal government" to the definition used for qualifying children under the adoption credit, effective after enactment. This change ensures tribal governments have equal standing with states in this tax benefit process.

The Tribal Access to Clean Water Act of 2025 provides federal funding to improve water infrastructure on Tribal lands and for the Native Hawaiian community. The bill authorizes $100 million annually for water and waste facility loans and grants, $500 million for sanitation facilities construction through the Indian Health Service, and $100 million for operation and maintenance of water systems, all from fiscal years 2026 through 2030. It also provides $30 million annually for technical assistance to help Tribes access funding and develop sustainable water systems. The bill aims to address the lack of clean water access, which affects nearly half of all households on Tribal lands. The funding requires no matching contribution from Tribes and prioritizes facilities most in need of assistance.

This bill requires advance funding for key tribal programs starting in fiscal year 2026. It mandates that new budget authority for specific accounts - like operations, education, health services, and construction at the Bureau of Indian Affairs, Bureau of Indian Education, and Indian Health Service - must be approved in advance for the following year, not just the current year. The bill also requires annual reports by July 31 detailing resource sufficiency, workload estimates, and future funding needs, with tribes consulted on budget planning. This directly affects tribal programs and services funded through these agencies, aiming to prevent annual funding delays.

The Tribal Tax and Investment Reform Act of 2025 establishes tax parity between Indian tribes and state governments by allowing tribes to issue tax-exempt bonds with a $400 million annual cap (adjusted for inflation) and treating tribes as states for excise tax purposes. The bill affects tribal governments, citizens, and tribal organizations by clarifying that tribal pension plans and employee benefits are treated like state plans, creating a $175 million annual tax credit for investments in tribal areas, and including Indian lands as "difficult development areas" for certain building incentives. Key mechanisms include allowing tribes to finance infrastructure projects with bonds, expanding access to tax credits for tribal economic development, and clarifying that certain tribal benefits are excluded from income calculations. The bill aims to address historical disadvantages tribes face in accessing capital for infrastructure development and economic growth, with provisions taking effect for taxable years beginning after 2025.

This bill authorizes the U.S. Department of the Interior to provide funding, contracts, and technical assistance to Indian Tribes and Tribal organizations for buffalo restoration and management on tribal lands. It requires the Department to consult with tribes on buffalo-related initiatives and allows tribes to receive surplus buffalo from federal land without cost. The law supports tribes in using buffalo for cultural preservation, subsistence, and economic development through programs like meat processing and habitat management. It explicitly protects tribal treaty rights and mandates that all actions align with tribal laws and management plans.

This bill reauthorizes a federal program that funds wildlife crossings - structures like overpasses or underpasses designed to help animals safely cross roads - through fiscal years 2027 to 2031. It authorizes $200 million annually from the Highway Trust Fund to support these projects, directly affecting state and tribal governments, local agencies, and conservation groups that apply for grants. Key provisions include making the program permanent (removing "pilot" language), requiring 100% federal funding for tribal projects, and dedicating 0.5% of annual funds to provide tribal technical assistance for faster project approval and funding access. The bill also allows the federal government to retain up to 0.5% of funds for administrative tasks like grant reviews and project oversight.