Congresswoman Kristi Noem (R-SD) recently introduced the Tribal Tax Empowerment and Jobs Act of 2018 (HR-7000), meant to provide for increased economic opportunities for Native American tribes. Section 5 of the bill proposes making the Indian Employment Credit permanent.

The Indian Employment Credit provides businesses with an incentive to hire enrolled members, or the spouse of an enrolled member, of an Indian tribe who live on or near an Indian reservation. The tax credit, which originally expired December 31, 2007, has been extended by acts of Congress, and this new bill would propose a permanent extension to this credit making it available indefinitely.

Although any action prior to the upcoming midterm elections is highly unlikely, we will continue to monitor the progression of this bill, and keep you informed on any IEC program news. If you have any questions on this bill, IEC, WOTC, or other tax credit programs, please contact your First Advantage Tax Account Manager or your legal counsel.