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FAQs for Indian Tribal Governments regarding Targeted Tax Benefits

General FAQs for Indian Tribal Governments regarding Targeted Tax Benefits
Insights into the types of credits available to entities that do business with and/or employ Native Americans.

FAQs for Indian Tribal Governments regarding the Indian Employment Credit
Insights into the intent of the credit; what are empowerment zones and enterprise communities; who can claim the credit and how; who are "eligible" employees and what are "qualified" wages; and how the credit affects deductions and other credits. Credit expired 12/31/2011.

FAQs for Indian Tribal Governments regarding the Work Opportunity Credit
Insights into the intent of the credit; who can claim the credit and how; who is a "targeted group employee"; what are "qualified wages"; and how the credit affects deductions and other credits. Credit expired 12/31/2011.

FAQs for Indian Tribal Governments regarding the Welfare-to-Work Credit
Insights into the intent of the credit; who can claim the credit and how; who qualifies as a "long-term family assistance" recipient; what are "qualifying" wages; and what effect this credit has on deductions and other credits. After 2006 the Welfare to Work Credit was unified with the Work Opportunity Credit.

FAQs for Indian Tribal Governments regarding the Empowerment Zone Employment Credit
Insights into the intent of the credit; who can claim the credit and how; what is a "qualified zone employee" and what are "qualified zone wages"; and what effect the credit has on deductions and other credits.

FAQs for Indian Tribal Governments regarding Special Depreciation Rules
Insights into special depreciation rules and section 179 deduction and recapture rules; what is "qualified" property and "qualified infrastructure" property; the definitions of enterprise zone and qualified zone businesses; and the limitations.

Recent Developments Archive
Recent Developments Archive presents recent legislation, issuances from Treasury, and other newsworthy items which may affect Indian tribal governments. Tribal governments may wish to submit written comments where permissible under federal regulations.

Page Last Reviewed or Updated: 06-Mar-2014