Tribal Leader Forum: Energy Tax Policies and Inter-Jurisdictional Challenges

3/22/2012
March 22, 2012 | New Orleans

US DOE Office of Indian EnergyThe fourth of a series of planned U.S. DOE Office of Indian Energy-sponsored strategic energy development & investment forums, this forum provided an opportunity for tribal leaders and federal agencies to get real-time market snapshots of: renewable energy investment challenges, alternative energy tribal ownership opportunities, and tax policy and inter-jurisdictional challenges.

This forum also provided a venue for tribal leaders to directly converse with each others regarding best practices in renewable energy investment and overcoming tax policy barriers. 

Thursday, March 22

Welcome, Introductions & Meeting Purpose

Overview of Forum

  • Tracey A. LeBeau, director, U.S. DOE Office of Indian Energy
  • Pilar Thomas, deputy director, U.S. DOE Office of Indian Energy

Overview of State & Federal Energy Taxes and Incentives

  • Jim Reed, group director, Environment, Energy & Transportation, National Conference of State Legislatures (NCSL)
  • Jacquelyn Pless, energy policy associate, NCSL

Download Presentation

The Challenges of Investing in Renewable Energy

A discussion of the challenges faced when investing in renewable energy from an investor & developer perspective.

  • Rebecca Kauffman, president and COO, Southern Ute Alternative Energy Investment Fund   Download Presentation
  • Matt Ferguson, principal, Renewable Energy Practice, Reznick Group

Double Taxation” of Energy in Indian Country

Review of recent cases and trends affecting the taxation and tax incentivization of energy in Indian Country

Case Studies of County Taxation on a Tribal Project

  • Chairwoman La Chappa, Campo Band of Kumeyaay Nation
  • David A. Wolff, general counsel, Fort Mojave Tribe

Tax Policy & Inter-Jurisdictional Coordination in Energy

A discussion of state energy tax agreements and whether compacting works

  • Kelly S. Croman-Neelands, general counsel, Marine View Ventures, Inc.

Marine View Ventures (MVV) is the economic development arm of the Puyallap Tribe of Washington.

Lunch & Open Discussion for Tribal Leaders

This session provided an open forum for Tribal leaders to exchange stories and ideas to better promote and facilitate efforts, on all levels, related to renewable energy investment and overcoming inter-jurisdictional challenges.

Next Steps & Concluding Remarks


Distributed Materials

The following materials were distributed to participants.

Government to Government: Models of Cooperation Between States and Tribes
Prepared by Jeanne Kaufmann and Susan Johnson of the National Conference of State Legislatures and John Dossett and Sarah Hicks of the National Congress of American Indians
Updated by Sia Davis, the National Conference of State Legislatures
April 2009

This publication explores successful developments in state-tribal relations.

This brief report summarizes the state-tribal tax puzzle by providing an overview of tribal revenues; state taxing jurisdiction (the current conditions under which states can and cannot impose taxes on tribal lands); how state taxes affect tribes; specific tax agreements between tribal and state governments; the benefits of tax arrangements; and more.

State Tax Policies and Incentives that Impact Energy Development
Prepared by Jacquelyn Pless of the National Conference of State Legislatures
March 2012

Detailed state fact sheets describing current state taxes and incentives that impact energy development for the following states:

Summary tables that outline the above were also distributed.

Federal Renewable Energy Incentives
Prepared by Jacquelyn Pless of the National Conference of State Legislatures
March 2012

This summary provides an overview of the federal investment tax credit, production tax credit, and accelerated depreciation for solar, wind, etc.

Oil and Gas Severance Taxes: States Work to Alleviate Fiscal Pressures amid the Natural Gas Boom
Prepared by Jacquelyn Pless of the National Conference of State Legislatures
February 2012

This brief article describes the state revenue generated by oil and gas production taxes. It includes 50-state tables of current oil and gas tax rates and state legislation this session that would either impose new, or amend existing, taxes.

Sales to American Indians and Sales in Indian Country 
California Board of Equalization (BOE)

This California Board of Equalization (BOE) publication serves as a guide to the proper application of California’s Sales and Use Tax Law to transactions that occur in Indian Country that involve Indians and non-Indians.

Indian Tax Strategies: Structuring Tribal Business Deals to Maximize Tax Opportunities
Prepared by Kelly S. Croman-Neelands, General Counsel, Marine View Ventures, Inc., Puyallup Tribe of Indians

Statutory Tax Exemptions and Compact Authorizations: Strategic Considerations (for the state of Washington)
Prepared by Kelly S. Croman-Neelands, General Counsel, Marine View Ventures, Inc., Puyallup Tribe of Indians

S. 1684—112th Congress

To amend the Indian Tribal Energy Development and Self-Determination Act of 2005

Strategies to Address Challenges to Tribal Renewable Energy Project Development
Western Area Power Administration Webinar
August 2011

Additional State-Tribal Agreement Examples and Resources