S. 5048: Native American Tax Parity and Relief Act of 2022

117th Congress · introduced 2022-09-29 · Taxation · Latest: Read twice and referred to the Committee on Finance.

federal

Follow this bill, step by step

Where it came from: introduced 2022-09-29 · official record
Who proposed it: Sen. Cortez Masto, Catherine [D-NV] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Read twice and referred to the Committee on Finance. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Native American Tax Parity and Relief Act of 2022

Plain summary

Native American Tax Parity and Relief Act of 2022 This bill makes changes to the Internal Revenue Code to treat Indian tribal governments in the same manner as their state counterparts for tax purposes. Among other changes, the bill treats Indian tribes as states for purposes of the issuance of tax-exempt bonds, equalizes the tax treatment of charities funded by Indian tribal governments, enhances the ability of tribal governments to enforce child support orders, expands the special-needs adoption tax credit to apply to adoptions ratified by a tribal court, designates certain Indian areas as difficult development areas for purposes of the low-income housing tax credit, increases the amount of wages and benefits taken into account for purposes of determining the Indian employment tax credit, and creates an annual $175 million New Markets Tax Credit for low-income tribal communities and for projects that serve or employ Tribe members.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

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If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Native American Tax Parity and Relief Act of 2022

Source: Congressional Research Service summary (Introduced in Senate)

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Cortez Masto, Catherine [D-NV] · 2 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Ron Wyden (D-OR), Brian Schatz (D-HI)

Sponsor's campaign money: Sen. Cortez Masto, Catherine [D-NV] reported raising $2.6 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Bond: A way to borrow money. A government sells bonds to raise money now and promises to pay it back with interest over time. Bonds repaid from taxes often need voter approval.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-117s5048.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/117/s>

Record fed-us-cong117-s5048 · catalog fed-us-congress-bills-cong117 · updated 2026-11-15 by psicol fed-bills-cong117