[Congressional Record (Bound Edition), Volume 161 (2015), Part 5]
[Senate]
[Page 7153]
[From the U.S. Government Publishing Office, www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mr. DAINES (for himself, Mr. Barrasso, Mr. Tester, Mr. Moran, 
        and Ms. Heitkamp):
  S. 1361. A bill to amend the Internal Revenue Code of 1986 to extend 
and improve the Indian coal production tax credit; to the Committee on 
Finance.
  Mr. DAINES. Mr. President, this year marks the 10-year anniversary of 
the Indian coal production tax credit. This is a crucial tax incentive 
that levels the playing field for the future development of tribal coal 
resources that are currently subject to more regulatory requirements 
than comparable development on private, State or Federal land. The 
credit protects the economic viability of existing tribal coal mining 
projects which support much needed tribal jobs and provide a major 
source of non-Federal revenue for coal-producing tribes.
  Over the past 10 years, the Indian production coal tax credit has 
proven to be an essential tool in the work of Montana tribes to achieve 
self-sufficiency, increase economic opportunity, and create good-paying 
jobs for tribal members. It also has had a significant impact on 
Montana's economy as a whole.
  In fact, in the State of Montana, the Crow tribe relies on coal 
production for good-paying jobs and as much as two-thirds of the Crow 
Nation's annual non-Federal budget, partially funding Crow elder 
programs, higher education for tribal youth, and other essential 
services for the Crow's 13,000 enrolled members.
  Current unemployment on the Crow reservation is 47 percent. It would 
be over 80 percent if it weren't for the coal jobs. In fact, just last 
month, I chaired the first ever energy and jobs Senate field hearing on 
the Crow reservation back in Montana. I heard firsthand how the tax 
credit is creating economic opportunities for members of the Crow 
tribe. Yet the current nature of annual reauthorization has resulted in 
unnecessary uncertainty.
  The Crow tribe, as well as all who rely on the Indian coal production 
tax credit, deserve a long-term solution that provides them with the 
support and certainty they desperately need. In fact, at last month's 
hearing, Crow chairman Darrin Old Coyote testified, ``There are a few 
federal tax incentives that encourage investment and development in 
Indian country, but their utility is diminished by their short-term 
nature.''
  For those who have spent time on the Crow reservation and throughout 
Southeastern Montana, the economic benefits are most evident. The 
Indian coal production tax credit has served as a catalyst for creating 
jobs and fostering tribal self-determination.
  In fact, the Harvard Project on American Indian Economic Development 
recently published a study of preliminary findings which analyzed the 
economic effects of this tax provision. The study found that the Indian 
coal production tax credit contributed 1,600 jobs across Montana and 
generated $107 million in royalties and tax revenue for the Crow tribe 
in 2013 alone. In addition, the tax credit stimulates $95 million in 
wages for the State of Montana. The Indian coal production tax credit, 
which expired at the end of 2014 after a 1-year extension, continues to 
serve the Crow tribe as an effective mechanism for economic 
development. However, it is a constant source of angst due to 
Congress's unwillingness to adopt an extension of this provision.
  The benefits of this tax credit are evident on tribal lands, 
especially in Montana. In fact, displayed prominently in my Washington, 
DC, office is a note from Crow chairman Old Coyote's daughter Evelyn. I 
have it framed in my office. She wrote: ``Please keep the coal tax 
credit going to help me and other Crow kids have a brighter future.''
  A permanent extension provides much needed certainty to invest in 
large-scale energy production projects and provides a path forward for 
the long-term prosperity of our tribal nations.
  Today, I am introducing much needed legislation that addresses the 
problem and gives our tribes certainty. I appreciate my colleague 
Montana Senator Jon Tester for joining me in this important effort. I 
wish to thank Montana Representative Ryan Zinke for introducing a 
companion bill in the House of Representatives. I also wish to thank 
the bipartisan Senate team that includes Senators Barrasso, Moran, and 
Heitkamp for sponsoring this bill. Together, we will continue to 
advance this legislation for the betterment of Native American tribes.
  While there is still more to be done to better serve our tribes, the 
permanent extension of the Indian coal production tax credit is a good 
start. I believe this vital piece of legislation will continue to bring 
more good-paying jobs to Montana and to our Nation, and I strongly urge 
my colleagues in the Senate to support it.

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