[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1168 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1168

 To encourage competition and tax fairness and to protect the tax base 
                    of State and local governments.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 20, 1997

  Mr. Istook (for himself, Mr. Visclosky, Mr. Graham, Mr. Coble, Mr. 
Snowbarger, Mr. McIntosh, Mr. Watkins, Mr. Solomon, Mr. Whitfield, Mr. 
  Barcia, Mr. Latham, Mr. Coburn, Mr. Lucas of Oklahoma, Mr. Watts of 
Oklahoma, and Mr. Moran of Kansas) introduced the following bill; which 
               was referred to the Committee on Resources

_______________________________________________________________________

                                 A BILL


 
 To encourage competition and tax fairness and to protect the tax base 
                    of State and local governments.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. AGREEMENT REQUIRED BEFORE LANDS MAY BE TAKEN INTO TRUST.

    The Secretary of the Interior may not take land into trust for the 
benefit of an Indian or an Indian tribe until that Indian or Indian 
tribe and the State and local officials of the jurisdiction in which 
the land to be taken into trust is located have entered into a written 
agreement which provides for--
            (1)(A) payment of State and local sales and excise taxes 
        (including any special tax on motor fuel, tobacco, or alcohol) 
        on any retail item sold, while the land is held in trust, by a 
        retail establishment located on the land to be taken into 
        trust, to a person who is not either a member of the Indian 
        tribe for which the land is to be taken into trust or a member 
        of the same Indian tribe as the individual for whom the land is 
        to be taken into trust; or
            (B) payment in lieu of the taxes described in subparagraph 
        (A); and
            (2) collection of the payment described in paragraph (1).

SEC. 2. EXCEPTIONS.

    Section 1 shall not apply--
            (1) to land taken into trust for the benefit of an Indian 
        tribe pursuant to an Act which extends Federal recognition to 
        that Indian tribe; or
            (2) to land taken into trust for the benefit of an Indian 
        or an Indian tribe pursuant to a judgment or order of a court 
        of the United States.

SEC. 3. EFFECT ON LAND PREVIOUSLY TAKEN INTO TRUST.

    Nothing in this Act shall effect the trust or tax status of land 
taken into trust for the benefit of an Indian or an Indian tribe before 
the date of the enactment of this Act.
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