---
title: "Native American Tax Parity and Relief Act of 2022"
identifier: "117-S-5048"
congress: 117
bill_number: 5048
bill_type: "S"
version_code: "is"
version_type: "Introduced in Senate"
bill_url: "https://chamberzero.com/congresses/117/bills/s/5048"
source: "https://www.congress.gov/bill/117th-congress/senate-bill/5048"
site: "Chamber Zero"
site_url: "https://chamberzero.com"
rendered_at: "2026-06-03T23:46:40.275Z"
---
# Full Text Index

Full inline text is not available for this bill version in the current text index, but the section-level markdown is available below.

- [SECTION 1 Short title](/congresses/117/bills/s/5048/sections/1-section-one.md)
- [SECTION 2 Findings](/congresses/117/bills/s/5048/sections/2.md)
- [SECTION 3 Treatment of Indian Tribes as States with respect to bond issuance](/congresses/117/bills/s/5048/sections/3.md)
- [SECTION 4 Treatment of tribal foundations and charities like charities funded and controlled by other governmental funders and sponsors](/congresses/117/bills/s/5048/sections/4.md)
- [SECTION 5 Improving effectiveness of tribal child support enforcement agencies by parity of access to the Federal parent locator service and Federal tax refund offsets](/congresses/117/bills/s/5048/sections/5.md)
- [SECTION 6 Recognizing indian tribal governments for purposes of determining under the adoption credit whether a child has special needs](/congresses/117/bills/s/5048/sections/6.md)
- [SECTION 7 Inclusion of Indian areas as difficult development areas for purposes of certain buildings](/congresses/117/bills/s/5048/sections/7.md)
- [SECTION 8 Indian employment tax credit](/congresses/117/bills/s/5048/sections/8.md)
- [SECTION 9 New markets tax credit for tribal statistical areas](/congresses/117/bills/s/5048/sections/9.md)
- [SECTION 10 Tribal general welfare programs clarification](/congresses/117/bills/s/5048/sections/10.md)