Federal Tax Policy

January 2026 marks a watershed moment in the history of American Indian Tribes. The finalization of Treasury Regulation Section 1.139E-1 represents the most significant federal recognition of Tribal sovereignty in tax policy in generations—a milestone achieved through unprecedented collaboration between US Treasury Secretary Scott Bessent, the Internal Revenue Service, and the Treasury Tribal Advisory Committee. While we encourage you to read the entire scope of the 101-page ruling found on…