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TREAS/IRS RIN: 1545-BQ13 Publication ID: Spring 2025 
Title: Taxability of Tribally Chartered Corporations 
Abstract:

The proposed regulations would provide guidance on the taxability of tribally chartered corporations and requirements that a tribally chartered corporation must satisfy to share the tax status of the tribe.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7701   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/09/2024  89 FR 81871   
NPRM Comment Period End  03/03/2025 
Final Action  05/00/2026 
Additional Information: REG-113628-21 (NPRM) Drafter attorney: Christiaan Cleary (202) 317-3951, Amanda Markarian (202) 317-6790 Reviewer attorney: Laura Fields (202) 317-5020 Treasury attorney Colin Campbell (202) 870-1927 CC:PT&E
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amanda Markarian
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 5022,
Washington, DC 20224
Phone:202 317-6790
Fax:855 591-7864
Email: amanda.r.markarian@irscounsel.treas.gov