Proof in Trial: Appellate Edition: Stand Up for California et al. v. U.S. Department of the Interior et al.
The U.S. Department of the Treasury and IRS on Sept. 17, 2024, issued Proposed Regulations on the Tribal General Welfare Exclusion Act of 2014 (the Act). The Proposed Regulations are an overdue win for Indian country,...more
A gambling compact between the state of Florida and the Seminole Tribe of Florida, which allows for sports betting off tribal lands, will remain in place after the U.S. Supreme Court denied a petition for review filed by...more
There has been a recent decision on an interesting case involving a challenge to the ability of the federal government to provide benefits or rights to Tribes and other Native organizations....more
This week: the Ninth Circuit elaborates on the Indian Gaming Regulation Act’s “two-step determination” regarding the effects of a new casino on tribal land and clarifies when a post-certification class action settlement...more
For over 20 years, the State of California has used tribal gaming compacts to accomplish what federal law and tribal sovereignty would otherwise forbid: forcing tribes to follow state labor law in their casinos. Recently...more
On January 16, 2020, the New Mexico Supreme Court issued its decision in Mendoza v. Isleta Resort and Casino, holding that a tribe does not waive its sovereign immunity to workers’ compensation claims merely by committing in...more
The Seneca Nation of Indians moved under Section 10 of the Federal Arbitration Act (FAA) to vacate certain arbitration awards issued in favor of the state of New York, finding that Seneca must pay the state millions in...more
• With Democrats taking control of the U.S. House of Representatives, tax provisions affecting tribal governments and their members are once again on the table for discussion. • This notice provides an overview of seven...more
• President Donald Trump on Dec. 22, 2017, signed the Tax Cuts and Jobs Act, the first major overhaul of the U.S. tax system in over 30 years. • Although few of the enacted provisions are specific to Indian Country, several...more
Congress returned from the Thanksgiving holiday with an intense workload that must be completed by the end of the year. Tax reform remains a focus, and the Republican-controlled Congress is still committed to getting a final...more
On April 25, 2017, the U.S. Supreme Court issued a unanimous opinion in Lewis v. Clarke, a case involving tribal sovereign immunity. The Court held that when a tribal employee is sued in his or her individual capacity, that...more
As the Republican-led Congress and White House move forward on the repeal of the Affordable Care Act (ACA) and major tax-reform legislation, there are several new opportunities that may benefit tribal governments and their...more
The U.S. Supreme Court recently granted certiorari in Lewis v. Clarke, (No. 15-1500) addressing the issue of whether the sovereign immunity of an Indian Tribe bars individual-damages actions against tribal employees for torts...more
The Dance Known as “Texas Two Step” - The two-step is a partner dance, consisting of a “leader” (traditionally a man) and a “follower” (traditionally a woman). The leader determines the movements and patterns of the...more
In 2013, courts were active in issues relating to Indian tribes, including ruling on state tax matters and the federal income tax aspects of Section 17 corporations. The top 10 Indian tribal tax developments from 2013...more