On October 1, 2013, the Internal Revenue Service (IRS) published the attached notice in the FEDERAL REGISTER seeking applications for membership on the Advisory Committee for Tax Exempt and Government Entities (ACT). ACT members present the interested public’s observations about current or proposed IRS policies, programs, and procedures carried out under the IRS’s Tax Exempt and Government Entities (TE/GE) Division. Applications are being sought to fill ten vacancies, two of which are reserved for members representing tribal governments. Applications are due November 4, 2013.
Over the years the ACT has taken on topics of great significance to Indian Country. Recent topics include: the General Welfare Doctrine as Applied to Indian Tribal Governments and Their Members; (2012, 2013); Tax Exempt Bonds (2012); Administrative Guidance on Section 906 of the Pension Protection Act (2011); Tribal Economic Development Bonds (2010, 2011); and Federal Insurance Contributions Act (FICA) Taxes in Indian Country (2010).
The ACT includes members representing tribal governments but it also includes members representing: employee plans, tax exempt organizations, and federal state and local governments (all of which fall under the TE/GE Division). The IRS-level ACT is different from the Treasury-level Tribal Advisory Committee proposed as part of the Tribal General Welfare Exclusion legislation (HR 3043/S 1507) and requested by House Ways and Means Committee Chairman Camp (R-MI) and Ranking Member Levin (D-MI) in their September 12, 2013, letter to Treasury Secretary Lew. This proposed Tribal Advisory Committee would be charged with advising the Secretary on matters relating to the taxation of Indians and the development of mandatory training and education for IRS field agents. However, in the interim while Tribal General Welfare Exclusion legislation is being considered by Congress and Chairman Camp and Ranking Member Levin’s letter is being considered by Secretary Lew, the ACT remains an avenue for Indian Country’s tax policy concerns and recommendations to be evaluated and heard within the IRS.
Please let us know if we may provide additional information regarding the IRS’s solicitation for applications to serve on the Advisory Committee for Tax Exempt and Government Entities.