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Summary:
Generally, Indian tribes are exempt from federal income taxation. This exemption extends to income earned by federally chartered -- but not state-chartered -- tribal corporations. On the other hand, individual tribal members are not exempt from federal income taxation. However, there are two Indian-specific tax exemptions available for individual tribal members: (1) income derived directly from restricted lands and (2) income derived from treaty fishing-rights activity. Finally, while the income of Indian tribes may be exempt from tax, Indian tribes are still generally subject to withholding and employment tax obligations.
