Overview of U.S. Treasury Tribal Tax Credits

Importance of Tribal Tax Credits
Tribal Tax Credits are a significant financial tool anchored in the Indian Self-Determination and Education Assistance Act
(ISDEAA). These credits are developed through negotiated agreements between tribal entities and various federal
departments, including the Department of the Interior and the Department of Treasury.
They offer a dollar-for-dollar offset against federal income tax liabilities, making them highly valuable for businesses and
individuals alike.

Benefits of Tribal Tax Credits
Utility: Claimed on annual income tax filings, providing a straightforward way to reduce tax liabilities.
Validity: These credits are recognized and registered with the Department of Treasury, ensuring their legitimacy and
reliability.
Carry Forward: Unused credits can be carried forward for up to five years, ensuring no loss of potential benefits.
Validation: The IRS verifies the tax credits using the registration number issued by the Treasury to ensure the legitimacy of
the credit.
Utilization: Once validated, the tax return is processed, and the credits are applied, effectively reducing the tax liability.
The entire process involves coordination between the tribal entity, the Department of the Interior, and the Department of
Treasury, ensuring compliance with statutory practices and procedures as provided in 25 USC 46.

Disclaimer:
Our analysis provides additional knowledge for financial decision-making and does not serve as approval or disapproval of the purchase. These tax credits are not considered securities and are not subject to securities laws.

Offset Federal Income Tax:
They provide a dollar-for-dollar reduction in federal income tax liabilities.

Clean Credits:
Free from income or other traditional credit limitations.

Versatility:
Available to businesses, individuals, partners, or shareholders of pass-through entities.

Five-Year Carry Forward:
Unused credits can be carried forward, maximizing their value over time.
Detailed guidance on the credit acquisition process:

Assistance with compliance and reporting requirements:
Strategic advice on maximizing the financial benefits of Tribal Tax Credits.
Tribal Tax Credits offer a powerful tool for reducing federal income tax liabilities while supporting tribal economic development

RECAP
- Tax firm in the Twin Cities is the distribution arm for the sovereign tribe.
- Navigators is a sub-distributor for the Tax firm.
- The first tranche of $5.5 billion has been released.
- **Selling at $0.60 per $1.00.
- Credit purchase may be insured to guarantee credit application.
- A total of $64 billion to be released in batches.
- Prices will increase after the first $2 billion is sold.
- Minimum purchase is $60K, providing a $100K tax credit.
- United Advisors' allotment is $250M in 2024 and $250M in 2025.
- It is a dollar-for-dollar tax credit, offsetting federal tax liability.
- Both individuals and corporations can purchase it.
- The credit can be carried forward for 5 years.
- This is not a securities transaction

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