Mr. Speaker, I rise today to join my colleagues in celebrating New Mexico's centennial. We are proud to introduce a resolution honoring the 100 years since New Mexico became a State on January 6, 1912. Home to some of the earliest human…

Mr. President, I want to recognize the distinguished service of my friend Bruce Black, the Chief Judge for the U.S. District Court for the District of New Mexico. Bruce has chosen to leave the Federal bench at the end of this month. His…

Mr. President, today I wish to recognize Jona Olsson, fire chief of the Latir Volunteer Fire Department located near Questa, NM. Olsson was recently honored as the 2012 Volunteer Fire Chief of the Year by Fire Chief for her tireless work…

I particularly enjoyed working with her on the Mexico-U.S. parliamentary group, with the Senate coming up, and many, many other things.

That tribal trust lands are not subject to taxation has been settled law for some time.

This guidance is most welcome. It is now beyond dispute that these payments should be tax exempt as they originated as damages in part as a result of the Federal Government's mismanagement of tribal trust accounts.

Tribal governments, like State and local entities, are not subject to Federal taxation.

It would be a grave injustice to tax revenues originating from lands held for the exclusive use and benefit of American Indians, who secured their property at a great cost.

So it seems to me that is why we are here today. It is not to simplify the question. It changes what is tax exempt and direction to constituencies.

Why is there a difference in policy from November 18, 2011, to April 3, 2012?

I would like to know why we are hearing reports from tribal leaders testifying today that IRS action in the field is not consistent with existing tax policy.

Let me be clear: As a matter of Federal Indian tax policy based on over a century of treaties, respect for tribal sovereignty and empowerment of tribe self-determination, funds derived from trust resources that are distributed on a per…

In its recent guidance on the tax-exempt status of settlement funds, the IRS relied on, I quote, 'the source of funds and origins of claims principles in making its determination.'

Shouldn't per capita income derived from trust resources be similarly tax exempt?

If the IRS is engaged or intends to engage in efforts to tax per capita distributions, as our tribal witnesses today will testify, it should cease such efforts immediately.

I think your testimony covers this.

So in consideration with the Yakama tribe's questions, they would fall into that category and they would be included?

Instead of wasting our time on this baseless investigation, we should be looking into how these reforms are progressing and how the industry is implementing them so we can prevent more lives from being lost.