May tribal employment taxes or fees be included in an IRR project budget?
Yes. The cost of tribal employment taxes or fees may be included in the budget for an IRR program or project, except for BIA force account. § 170.916 May tribes impose taxes or fees on those performing IRR Program services? Yes. Tribes, as sovereign nations, may impose taxes and fees for IRR Program activities. When a tribe administers IRR programs or projects under ISDEAA, its tribal employment and contracting preference laws, including taxes and fees, apply. § 170.917 Can tribes receive direct payment of tribal employment taxes or fees? This section applies to non-tribally administered IRR projects. Tribes can request that BIA pay tribal employment taxes or fees directly to them under a voucher or other written payment instrument, based on a negotiated payment schedule. Tribes may consider requesting direct payment of tribal employment taxes or fees from other transportation departments in lieu of receiving their payment from the contractor. Emergency Relief § 170.920 What is the pur
