IRS Elective Pay and Indian Tribal Governments Information Sheet

The U.S. Internal Revenue Service has published an information sheet on elective pay for Tribal Governments. The document is in Question and Answer format, and based on proposed and temporary elective pay and transfer ability regulations and other tax guidance on IRS.gov. These proposed and temporary regulations may change when these regulations are finalized following a public comment period.

Elective pay allows applicable entities, including tax-exempt and governmental entities that would otherwise be unable to claim certain credits because they do not owe federal income tax, to benefit from some clean energy tax credits.

IRS Publication 5817-F for Indian Tribal Governments

Who We Serve

 The White House Council on Native American Affair (WHCNAA) Committee on Economic Development, Energy, and Infrastructure serves Tribes and Tribal communities by strengthening and developing federal programs and policies that support prosperous and resilient Tribal communities.  

New Initiatives

Access to Capital

Committee Members

Leads

  • Department of Energy Logo

    Senior Advisor, Office of Indian Energy Policy and Programs

  • Department of Transportation Logo

    Assistant Secretary for Tribal Affairs

  • Department of Transportation Logo

    Director, Tribal Affairs

  • Stephanie Mash Sykes

    Department of Commerce Logo

    Director of Intergovernmental Affairs

  • Shaun Deschene

    Department of Commerce Logo

    Director of Native American Business Development

  • Jackson Brossy

    US Small Business Administration Logo

    Assistant Administrator

Participants

  • Department of Energy Logo
  • Department of Transportation Logo
  • Department of Commerce Logo
  • US Small Business Administration Logo
  • US Trade Representative Logo
  • White House Logo
  • White House Logo
  • Advisory Council on Historic Preservation Logo
  • U.S. Department of Housing and Urban Development Logo
  • Department of Interior Logo
  • USDA Logo
  • U.S. Army Corp of Engineers Logo
  • U.S. Department of Health and Human Services Logo
  • White House Logo
  • U.S. Department of Labor Logo
  • U.S. Department of the Treasury Seal

Services We Provide

About the WHCNAA Committee on Economic Development, Energy and Infrastructure

The White House Council on Native American Affairs (WHCNAA) Committee on Economic Development, Energy, and Infrastructure promotes strong Tribal economies and businesses, green/renewable energy development, and robust infrastructure, including housing, for Tribes. Co-led by the Department of Energy (DOE), the Department of Transportation (DOT), the Department of Commerce (DOC), the Small Business Administration (SBA), and the White House - Office of Intergovernmental Affairs, the Committee is currently focusing on:

  • Supporting Tribes undergoing transitions to renewable energy
  • Coordinating across federal agencies to address wide-ranging aspects of improving infrastructure in Indian Country
  • Increasing the number of Native American contractors in the federal contracting sphere 
  • Developing new tools to assist Native American businesses and contractors, including resources aimed at workforce development and improving technical capacity for Tribes
  • Increasing broadband connectivity or Tribes and Tribal communities.