Comment from National Congress of American Indians

VIA ELECTRONIC SUBMISSION: Federal eRulemaking Portal (Regulations.gov) The Honorable Kenneth J. Kies Assistant Secretary for Tax Policy U.S. Department of the Treasury 1500 Pennsylvania Ave., NW, Room 3120 Washington, DC 20220 SUBJECT: RESUBMISSION – Cover Letter for Comments on the 2026-2027 Priority Guidance Plan (Notice 2026-23) Dear Assistant Secretary Kies, On behalf of the National Congress of American Indians (NCAI), please accept this updated submission in response to Notice 2026-23 regarding the recommendations for the 2026-2027 Priority Guidance Plan. This filing replaces our earlier submission today to incorporate final institutional reviews, ensuring the most accurate and comprehensive representation of NCAI’s policy recommendations. The attached finalized document, titled "NCAI Comment for the 2026-2027 Priority Guidance Plan (Notice 2026-23).pdf," represents NCAI’s official perspective and is signed by our Executive Director, Larry Wright, Jr. Our comments outline practical, legally supportable reforms to modernize federal tax administration in a manner consistent with Tribal self-determination. We urge the Treasury and Internal Revenue Service to prioritize the following: Modernize the "essential governmental function" standard for Tribal tax-exempt bonds under 26 U.S.C. § 7871(c) to recognize that Tribal economic development initiatives directly funding governmental services constitute inherent governmental functions. Issue regulations on the tax status of partially owned Tribally chartered entities, establishing a proportional tax immunity framework and fulfilling the commitment deferred in Treasury Decision 10039. Replace the political subdivision determination procedures of Revenue Procedures 84-36 and 84-37 with a streamlined self-certification framework. We respectfully request that this revised document be entered into the official record for this notice, superseding the version submitted earlier today. We appreciate the opportunity to share our perspective and look forward to working collaboratively with the Treasury and IRS staff to advance administrable, durable, and legally sound solutions that fulfill the United States' longstanding commitments to Tribal Nations. Thank you for your consideration and understanding regarding this resubmission. Sincerely, Viswatej Attili National Congress of American Indians