This is the second section of an article discussing transportation deductions from mineral royalties earned on allotted lands.
This column, which has been split into two parts for publication, will cover issues surrounding transportation deductions and provide legal justification for the elimination of these deductions.
American Indians have a long history of having to adjust to forced changes to their way of life.
The rich age much differently than you and I. By the time the inordinately opulent oligarch reaches 70, he's spent a lifetime excessively indulging in anything money or muscle can buy. That's a lot of whores and hubris, caviar and orgies in the Caribbean. Yes, his mind has gone all to mush.
When Congress enacted the Indian Gaming Regulatory Act in 1988 (IGRA), it included an important provision to allow for self-regulation of Class II gaming by tribal governments that established a record of successful gaming regulation.
In mid-December the Department of Justice announced that Indian nations may look towards enacting rules and regulations concerning the growing of marijuana on reservations for medicinal (commercial) and recreational (commercial) use.
The Rio Tinto Mining Company, owned by interests in the United Kingdom and Australia, is representative of the destructive and devouring process of colonization which results in the expropriation and exploitation of the territories of original nations and peoples.
The Bureau of Land Management recently announced that it was undertaking an agency-wide review of railroad rights of way to determine whether utilities—mostly telecommunication companies with fiber optic lines—are unlawfully piggy-backing on railroad lines
Al Jazeera America’s recent series “Payday Nation” had so much promise to get the facts right and tell a side of the story which has been woefully underrepresented in the world of partisan media and painfully biased reporting. That promise unfortunately fell flat.
On June 3, 2014 the Internal Revenue Service issued Revenue Procedure 2014-35, Application of the General Welfare Exclusion to Indian Tribal Government Programs That Provide Benefits to Tribal Members.
The poor state of roads and bridges in Indian country is well-documented, and all too familiar to tribal citizens who face impassable roads during storms, rough dirt roads that are the only routes to take children to school, and bridges that may only be accessible seasonally. The lack of road safety features result in crash injuries and death more often in Indian Country than anywhere else in the United States. Decrepit infrastructure has hindered economic development and stifled job growth in many tribal communities.
On April 29, U.S. Transportation Secretary Anthony Foxx put forward the Obama Administration’s transportation bill, “Grow America Act,” which has the construction industry, labor leaders and transportation policy advocates praising the effort to stimulate congressional action on needed investment in the nation’s deteriorating road, bridge, and rail networks. The proposal reflects some of Indian Country’s transportation needs, but falls short of the commitment required to reduce the historical funding inequities that have left many tribal roads systems stuck in the mud. Moreover, the viability of the Obama Administration’s proposal depends upon Congress adopting tax reform measures that generate new revenue to shore up the depleted Highway Trust Fund -- a big presumption given partisan gridlock in Washington.
Most Indian tribes operate their own transportation departments with funding received through the Highway Trust Fund, and these tribal transportation programs are crucial to providing safe and reliable roads, bridges and transit services. The effectiveness of such programs is essential to stimulating commerce, job creation and economic development in Indian Country.
Representatives from Indian country have been working to build momentum for tribal transportation legislation that boosts funding and further empowers tribes to transform dangerous and deficient roads and bridges into transportation networks that can safely provide tribal citizens better access to services, resources and commerce.
The National Congress of American Indians (NCAI), the Intertribal Transportation Association and the newly-formed Tribal Transportation Unity Caucus have linked tribes and tribal organizations in an effort to develop and promote the “Tribal Transportation Unity Act,” a proposal for comprehensive tribal transportation legislation. This tribal coalition presented their proposal to key transportation and infrastructure committees in the Congress the week before Secretary Foxx delivered his.
The Tribal Unity proposal urges the United States to deepen its commitment to infrastructure investment and transportation services in Indian Country through substantial funding increases as well as terms that provide tribal governments greater authority to plan, construct and operate transportation programs to meet tribal needs. The Obama Administration’s “Grow America Act” reflects some of these priorities, but fails to contemplate the level of investment or the breadth of tribal authority contained in the Tribal Unity Act legislation.
The most significant challenge facing tribes is the lack of adequate funding to meet the overwhelming and documented need. This Congress has objected to increasing investment in transportation when revenues from its sole funding source—the federal gas tax—are declining.
Jonathan Schell died recently.