Alongside other National Tribal Organizations, NAFOA is analyzing the provisions of the Big Beautiful Bill and their potential impacts on Tribal Nations. We are committed to providing you with a thorough assessment and advocating for the needs of Indian Country.
Big Beautiful Bill Analysis: Our ongoing review examines how the legislation’s provisions may affect Tribes, federal trust responsibilities, and Tribal economic development opportunities. We collaborate with partner organizations to ensure a unified voice in our analysis and recommendations. A limited number of provisions naming Tribes or Tribal Programs are included within the bill.
In summary, those provisions include:
- Modifications to SNAP (Supplemental Nutrition Assistance Program) Work Requirements for Able-Bodied Adults include specific exceptions for Indians or Urban Indians (as such terms are defined in paragraphs (13) and (28) of section 4 of the Indian Health Care Improvement Act) and California Indians described in section 809(a) of the Indian Health Care Improvement Act.
- Recognizing Indian Tribal Governments to determine Special Needs for Adoption Tax Credit, giving Tribes parity with State Governments.
- Establishing Community Engagement Requirements for Medicaid Eligibility, including work, community service, educational program participation, and other standards to be established by states with specific exclusions for an Indian or an Urban Indian (as such terms are defined in paragraphs (13) and (28) of section 4 of the Indian Health Care Improvement Act) and a California Indian described in section 809(a) of such Act; or otherwise determined eligible as an Indian for the Indian Health Service.
- Nonprofit community development activities in remote Alaska villages shall be considered related under an entity’s 501(a) exempt status, including harvesting, processing, transporting, selling, and marketing fish and fish products from the Bering Sea and Aleutian Islands statistical and reporting areas.
- Increasing the charitable deduction of expenses incurred for Native Alaskan subsistence whaling from $10,000 to $50,000.
View Congressional Budget Office H.R. 1 Analysis
The bill contains provisions familiar to Tribes and their economic development opportunities. While these provisions do not specifically include Tribal enhancements, Tribes should consider ways to utilize these provisions for their economic development pursuits.
- Permanent extension of the New Markets Tax Credit – Section 70423. Tribes have utilized NMTCs for private investment in community development, economic development, and infrastructure projects.
- Permanent enhancement of the Low-Income Housing Tax Credit – Section 70422. Similar to NMTCs, Tribes have utilized LIHTCs to generate investment in affordable housing on Tribal lands.
- Permanent renewal and enhancement of economic Opportunity Zones – Section 70421. Opportunity zone designations help generate outside investment, increasing economic growth and job creation in Tribal economies.
The bill includes many rescissions related to the Inflation Reduction Act of 2022, including those related to clean energy, green energy, and climate initiatives that may impact Tribes and their energy projects. Additionally, there are rescissions of funding for Forestry, the Green and Resilient Retrofit Program for Multifamily Housing, the National Oceanic and Atmospheric Administration, the Public Wireless Supply Chain Innovation Fund, and the National Park Service and Bureau of Land Management Funds that potentially impact Tribes.
White House FY2026 Proposals: It is important to note that many of the White House proposals for Fiscal Year 2026, related to Tribes, will not be addressed within the Big Beautiful Bill. Instead, these critical Tribal priorities will be considered through the standard congressional appropriations process, which provides separate opportunities for Tribal advocacy and input.
View President’s FY 2026 Budget
The federal budget and appropriations process operates through two distinct but related tracks:
Authorization vs. Appropriation: The Big Beautiful Bill represents authorization legislation, which establishes or modifies federal programs and sets policy direction. However, funding these programs requires separate appropriations legislation, which Congress considers annually through twelve appropriations bills.
Annual Appropriations Cycle: Congress must pass appropriations bills to fund federal agencies and programs each fiscal year. This process typically begins with the President’s budget request in February, followed by congressional committee hearings, markup sessions, and floor votes throughout the spring and summer. Tribal-specific funding often flows through the Interior-Environment appropriations bill and other relevant measures.
NAFOA will monitor and provide updates on the appropriation process. To view the current progress on appropriations, visit the Congressional Research Service’s appropriations status table.
- Native American Financial Officers Association (NAFOA) release
