Permits: (1) a tribe to request the Secretary of the Interior to initiate negotiations on that tribe's part with a State for the purpose of entering into a tax compact; and (2) a State to request the Secretary to initiate negotiations between a tribe and the State to enter into such a tax compact.
Requires: (1) a request by a tribe or State to be in writing; (2) the Secretary to issue a written response within 30 days after receiving a request to the submitting tribe or State; (3) the Secretary to commence negotiations with respect to the tax compact that is the subject of the request submitted by the tribe or State within 30 days after receiving such request; and (4) the parties to complete the negotiations within 120 days, unless the parties agree to an extension.
Directs the Secretary to initiate a mediation process, with the goal of achieving a tax compact, if: (1) the party that was requested to enter into negotiations failed to respond to that request; or (2) upon the completion of an applicable period for negotiations, the parties have failed to execute a compact.
Establishes an Intergovernmental Dispute Resolution Panel to consider and render decision on: (1) a dispute between a State and a tribe that is referred to the Panel at the Secretary's discretion if negotiations and mediation do not result in the execution of a compact; and (2) any claim involving the collection or payment of retail taxes claimed by a State with respect to transactions conducted on Indian lands.
Grants, except as provided, original jurisdiction to U.S. district courts with respect to: (1) the enforcement of any compact; and (2) any civil action, claim, counterclaim, or setoff brought by any party to secure equitable relief, including injunctive and declaratory relief. Prohibits any action from being brought to recover damages arising out of or in connection with an agreement or compact, except as specifically provided for in that agreement or compact. Provides for each compact to specify that each party to the compact: (1) consents to litigation to enforce the compact; and (2) waives any defense of sovereign immunity to the extent necessary to enforce that compact.
[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 615 Introduced in Senate (IS)]
106th CONGRESS
1st Session
S. 615
To encourage Indian economic development, to provide for a framework to
encourage and facilitate intergovernmental tax agreements, and for
other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 15, 1999
Mr. Campbell introduced the following bill; which was read twice and
referred to the Committee on Indian Affairs
_______________________________________________________________________
A BILL
To encourage Indian economic development, to provide for a framework to
encourage and facilitate intergovernmental tax agreements, and for
other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Intergovernmental Tax Agreement Act
of 1999''.
SEC. 2. FINDINGS; PURPOSES.
(a) Findings.--Congress finds that--
(1) Indian tribal governments exercise governmental
authority and powers over persons and activities that occur on
Indian lands;
(2) a dual State-tribal tax burden on transactions by
Indian tribes and members of Indian tribes with non-Indian
persons and entities undermines the ability of Indian tribes to
finance governmental functions and programs of those Indian
tribes;
(3) the apportionment of taxes from commercial activities
occurring on Indian lands should take into account the
government services provided by the State and the Indian tribe
involved to members of that Indian tribe and other individuals
residing on those lands;
(4) the governments of Indian tribes and States have
negotiated and entered into more than 200 tax compacts, and
those compacts cover a variety of commodities and retail taxes;
(5) in cases in which a tax compact between an Indian tribe
and a State is not in effect, conflicts between the State and
Indian tribe may require the active involvement of the United
States in the role of the United States as a trustee for the
Indian tribe;
(6) alternative dispute resolution--
(A) has been used to resolve successfully disputes
in the public and private sectors;
(B) results in expedited decisionmaking; and
(C) is less costly and less contentious than
litigation; and
(7) it is necessary to facilitate intergovernmental
agreements between Indian tribes and States and political
subdivisions thereof.
(b) Purposes.--The purposes of this Act are as follows:
(1) To strengthen the economies of Indian tribes.
(2) To encourage and facilitate tax agreements between the
governments of Indian tribes and State governments.
SEC. 3. DEFINITIONS.
In this Act:
(1) Compact.--The term ``compact'' means a written
agreement between a State and an Indian tribe concerning the
collection and remittance of--
(A) applicable State taxes on retail commercial
transactions involving non-Indians on Indian lands of
that Indian tribe; or
(B) covered tribal equivalency taxes.
(2) Covered tribal equivalency tax.--The term ``covered
tribal equivalency tax'' means a tribal equivalency tax--
(A) with a rate that is equal to or greater than
the rate of an applicable State sales or excise tax for
transactions for which the tax is imposed; and
(B)(i) that is used to--
(I) fund tribal government operations or
programs;
(II) provide for the general welfare of the
Indian tribe and the members of that Indian
tribe;
(III) promote the economic development of
that Indian tribe; or
(IV) assist in funding operations of local
governmental agencies; or
(ii) that is a fuel or highway tax, with respect to
which the revenues derived from the tax are used only
for highway and transportation purposes.
(3) Indian lands.--The term ``Indian lands'' means, with
respect to an Indian tribe--
(A) lands within the reservation of that Indian
tribe; and
(B) other lands over which the Indian tribe
exercises governmental jurisdiction.
(4) Indian tribe.--The term ``Indian tribe'' has the
meaning given that term in section 4(e) of the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 450b(e)).
(5) Non-indian.--The term ``non-Indian'' means a person who
is not--
(A) an Indian tribe;
(B) comprised of members of an Indian tribe; or
(C) a member of an Indian tribe.
(6) Panel.--The term ``Panel'' means the Intergovernmental
Dispute Resolution Panel established under section 5.
(7) Secretary.--The term ``Secretary'' means the Secretary
of the Interior.
(8) State.--The term ``State'' means each of the 50 States.
(9) Tribal equivalency tax.--The term ``tribal equivalency
tax'' means a tax that--
(A) is imposed by the tribal government of an
Indian tribe on retail commercial transactions that
involve non-Indians on Indian lands within the
jurisdiction of that Indian tribe; and
(B) is in addition to any State tax that may be
imposed.
SEC. 4. INTERGOVERNMENTAL TAX AGREEMENTS.
(a) In General.--The consent of the United States is granted to
States and Indian tribes to enter into compacts and agreements in
accordance with this Act.
(b) Compact Negotiations.--An Indian tribe may request the
Secretary to initiate negotiations on the part of that Indian tribe
with a State for the purpose of entering into a tax compact under this
section. A State may request the Secretary to initiate negotiations
between an Indian tribe and the State to enter into such a tax compact.
(c) Notification.--The Secretary shall notify each affected Indian
tribe or State of any request made under subsection (b).
(d) Requirements for Request for Initiation of Negotiations.--
(1) Written request.--A request by an Indian tribe or State
under subsection (a) shall be in writing.
(2) Response.--Not later than 30 days after receiving a
request referred to in paragraph (1), the Secretary shall issue
a written response to the Indian tribe or State that submitted
the request.
(e) Commencement of Negotiations; Completion of Negotiations.--
(1) Commencement of negotiations.--Not later than 30 days
after the date specified in subsection (d), the Secretary shall
commence negotiations with respect to the tax compact that is
the subject of the request submitted by the Indian tribe or
State.
(2) Completion of negotiations.--Not later than 120 days
after the commencement of the negotiations under paragraph (1),
the parties shall complete the negotiations, unless the parties
agree to an extension of the period of time for completion of
the negotiations.
(f) Mediation.--The Secretary shall initiate a mediation process,
with the goal of achieving a tax compact, if--
(1) by the date specified in subsection (e)(1), the party
that was requested to enter into negotiations, failed to
respond to that request; or
(2) upon the completion of an applicable period for
negotiations, as determined under subsection (e)(2), the
parties have failed to execute a compact.
SEC. 5. INTERGOVERNMENTAL DISPUTE RESOLUTION PANEL.
(a) Establishment.--There is established the Intergovernmental
Dispute Resolution Panel.
(b) Membership of the Panel.--
(1) In general.--The Panel shall consist of--
(A) 1 representative from the Department of the
Interior;
(B) 1 representative from the Department of
Justice;
(C) 1 representative from the Department of the
Treasury;
(D) 1 representative of State governments; and
(E) 1 representative of tribal governments of
Indian tribes.
(2) Chairperson.--The members of the Panel shall select a
Chairperson from among the members of the Panel.
(c) Duties of Panel.--To the extent allowable by law, the Panel may
consider and render a decision on the following:
(1) If negotiations and mediation conducted under section 4
do not result in the execution of a compact, a dispute between
the State and Indian tribe that is referred to the Panel at the
discretion of the Secretary.
(2) Any claim involving the legitimacy of a claim for the
collection or payment of retail taxes claimed by a State with
respect to transactions conducted on Indian lands (including
counterclaims, setoffs, or related claims submitted or filed by
an Indian tribe in question regarding an original claim
involving that Indian tribe).
(d) Federal Mediation Conciliation Service.--
(1) In general.--In a manner consistent with this Act, the
Panel shall consult with the Federal Mediation Conciliation
Service (referred to in this subsection as the ``Service'')
established under section 202 of the National Labor Relations
Act (29 U.S.C. 172).
(2) Duties of service.--The Service shall, upon request of
the Panel and in a manner consistent with applicable law,
provide services to the Panel to aid in resolving disputes
brought before the Panel.
SEC. 6. JUDICIAL ENFORCEMENT.
(a) In General.--Except as provided in subsections (b) and (c), the
district courts of the United States shall have original jurisdiction
with respect to--
(1) the enforcement of any compact entered into under this
Act; and
(2) any civil action, claim, counterclaim, or setoff,
brought by any party with respect to a compact entered into
under this Act to secure equitable relief, including injunctive
and declaratory relief.
(b) Damages.--No action to recover damages arising out of or in
connection with an agreement or compact entered into under this Act may
be brought, except as specifically provided for in that agreement or
compact.
(c) Consent to Suit.--Each compact entered into under this Act
shall specify that each party to the compact--
(1) consents to litigation to enforce the compact; and
(2) to the extent necessary to enforce that compact, waives
any defense of sovereign immunity.
<all>
Introduced in Senate
Sponsor introductory remarks on measure. (CR S2669)
Read twice and referred to the Committee on Indian Affairs.
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