Indian Gaming; Approval of Tribal-State Class III Gaming Compact in the State of Washington, 49049-49050 [2021-18819]
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Federal Register / Vol. 86, No. 167 / Wednesday, September 1, 2021 / Notices
greatly discourage Tribes from raising
tax revenue from the same sources
because the imposition of double
taxation would impede Tribal economic
growth).
Similar to BIA’s surface leasing
regulations, Tribal regulations under the
HEARTH Act pervasively cover all
aspects of leasing. See 25 U.S.C.
415(h)(3)(B)(i) (requiring Tribal
regulations be consistent with BIA
surface leasing regulations).
Furthermore, the Federal government
remains involved in the Tribal land
leasing process by approving the Tribal
leasing regulations in the first instance
and providing technical assistance,
upon request by a Tribe, for the
development of an environmental
review process. The Secretary also
retains authority to take any necessary
actions to remedy violations of a lease
or of the Tribal regulations, including
terminating the lease or rescinding
approval of the Tribal regulations and
reassuming lease approval
responsibilities. Moreover, the Secretary
continues to review, approve, and
monitor individual Indian land leases
and other types of leases not covered
under the Tribal regulations according
to the Part 162 regulations.
Accordingly, the Federal and Tribal
interests weigh heavily in favor of
preemption of State and local taxes on
lease-related activities and interests,
regardless of whether the lease is
governed by Tribal leasing regulations
or Part 162. Improvements, activities,
and leasehold or possessory interests
may be subject to taxation by the Pueblo
of Jemez, New Mexico.
Bryan Newland,
Assistant Secretary—Indian Affairs.
The amendment takes effect on
September 1, 2021.
FOR FURTHER INFORMATION CONTACT: Ms.
Paula L. Hart, Director, Office of Indian
Gaming, Office of the Deputy Assistant
Secretary—Policy and Economic
Development, Washington, DC 20240,
paula.hart@bia.gov, (202) 219–4066.
SUPPLEMENTARY INFORMATION: Under
section 11 of the Indian Gaming
Regulatory Act (IGRA), Public Law 100–
497, 25 U.S.C. 2701 et seq., the
Secretary of the Interior shall publish in
the Federal Register notice of approved
Tribal-State compacts for the purpose of
engaging in Class III gaming activities
on Indian lands. As required by 25 CFR
293.4, all compacts and amendments are
subject to review and approval by the
Secretary. The Amendment authorizes
the Tribe to engage in sports wagering
at the Tribe’s class III gaming facility,
updates the Compact to reflect this
change in various sections, and
incorporates Appendix S, Sports
Wagering. The Amendment is approved.
DATES:
Bryan Newland,
Assistant Secretary—Indian Affairs.
BILLING CODE 4337–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[212A2100DD/AAKC001030/
A0A501010.999900253G]
Indian Gaming; Approval of TribalState Class III Gaming Compact in the
State of Washington
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
khammond on DSKJM1Z7X2PROD with NOTICES
AGENCY:
This notice publishes the
approval of Third Amendment to the
Tribal-State Compact (Amendment) for
Class III Gaming between the Cowlitz
Indian Tribe (Tribe) and the State of
Washington (State).
SUMMARY:
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[FR Doc. 2021–18823 Filed 8–31–21; 8:45 am]
BILLING CODE 4337–15–P
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Indian Gaming; Approval of TribalState Class III Gaming Compact
Amendments in the State of
Washington
This notice publishes the
approval of the Fourth Amendment to
the Tribal-State Compact (Fourth
Amendment) for Class III Gaming
between the Suquamish Tribe (Tribe)
and the State of Washington (State), and
the Fifth Amendment to the Tribal-State
Compact (Fifth Amendment) for Class
III Gaming between the Suquamish
Tribe and the State of Washington.
DATES: The amendment takes effect on
September 1, 2021.
FOR FURTHER INFORMATION CONTACT: Ms.
Paula L. Hart, Director, Office of Indian
Gaming, Office of the Deputy Assistant
Secretary—Policy and Economic
Development, Washington, DC 20240,
paula.hart@bia.gov, (202) 219–4066.
SUPPLEMENTARY INFORMATION: Under
section 11 of the Indian Gaming
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Bureau of Indian Affairs
[212A2100DD/AAKC001030/
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Bureau of Indian Affairs
SUMMARY:
DEPARTMENT OF THE INTERIOR
Bryan Newland,
Assistant Secretary—Indian Affairs.
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
BILLING CODE 4337–15–P
Regulatory Act (IGRA), Public Law 100–
497, 25 U.S.C. 2701 et seq., the
Secretary of the Interior must publish in
the Federal Register notice of approved
Tribal-State compacts for the purpose of
engaging in Class III gaming activities
on Indian lands. As required by 25 CFR
293.4, all compacts and amendments are
subject to review and approval by the
Secretary. The Fourth Amendment
authorizes the Tribe to operate sports
wagering at the Tribe’s class III gaming
facilities, updates the Compact to reflect
this change in various sections, and
incorporates Appendix S, Sports
Wagering. The Fifth Amendment revises
the definition section, allows for a
second gaming facility, updates
licensing and registration requirements,
and adopts Appendix E, Limitation on
Wagers, Credit Facilities, Problem
Gambling Resources and Contributions.
The Fourth and Fifth Amendments are
approved.
[FR Doc. 2021–18820 Filed 8–31–21; 8:45 am]
AGENCY:
[FR Doc. 2021–18825 Filed 8–31–21; 8:45 am]
49049
Indian Gaming; Approval of TribalState Class III Gaming Compact in the
State of Washington
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
AGENCY:
This notice publishes the
approval of the Fifth Amendment to the
Tribal-State Compact (Amendment) for
Class III Gaming between the
Snoqualmie Indian Tribe (Tribe) and the
State of Washington (State).
DATES: The amendment takes effect on
November 1, 2021.
FOR FURTHER INFORMATION CONTACT: Ms.
Paula L. Hart, Director, Office of Indian
Gaming, Office of the Deputy Assistant
Secretary—Policy and Economic
Development, Washington, DC 20240,
paula.hart@bia.gov, (202) 219–4066.
SUPPLEMENTARY INFORMATION: Under
section 11 of the Indian Gaming
Regulatory Act (IGRA), Public Law 100–
497, 25 U.S.C. 2701 et seq., the
Secretary of the Interior shall publish in
the Federal Register notice of approved
Tribal-State compacts for the purpose of
engaging in Class III gaming activities
on Indian lands. As required by 25 CFR
293.4, all compacts and amendments are
SUMMARY:
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49050
Federal Register / Vol. 86, No. 167 / Wednesday, September 1, 2021 / Notices
subject to review and approval by the
Secretary. The Amendment authorizes
the Tribe to engage in sports wagering
at the Tribe’s class III gaming facility,
updates the Compact to reflect this
change in various sections, and
incorporates Appendix S, Sports
Wagering. The Amendment is approved.
Bryan Newland,
Assistant Secretary—Indian Affairs.
[FR Doc. 2021–18819 Filed 8–31–21; 8:45 am]
BILLING CODE 4337–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[212A2100DD/AAKC001030/
A0A501010.999900]
HEARTH Act Approval of Pascua Yaqui
Tribe of Arizona Business Site Leasing
Ordinance
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
AGENCY:
The Bureau of Indian Affairs
(BIA) approved the Pascua Yaqui Tribe
of Arizona Business Site Leasing
Ordinance under the Helping Expedite
and Advance Responsible Tribal
Homeownership Act of 2012 (HEARTH
Act). With this approval, the Tribe is
authorized to enter into Business leases
without further BIA approval.
DATES: BIA issued the approval on
August 25, 2021.
FOR FURTHER INFORMATION CONTACT: Ms.
Sharlene Round Face, Bureau of Indian
Affairs, Division of Real Estate Services,
1001 Indian School Road NW,
Albuquerque, NM 87104,
sharlene.roundface@bia.gov, (505) 563–
3132.
SUPPLEMENTARY INFORMATION:
khammond on DSKJM1Z7X2PROD with NOTICES
SUMMARY:
I. Summary of the HEARTH Act
The HEARTH Act makes a voluntary,
alternative land leasing process
available to Tribes, by amending the
Indian Long-Term Leasing Act of 1955,
25 U.S.C. 415. The HEARTH Act
authorizes Tribes to negotiate and enter
into business leases of Tribal trust lands
with a primary term of 25 years, and up
to two renewal terms of 25 years each,
without the approval of the Secretary of
the Interior (Secretary). The HEARTH
Act also authorizes Tribes to enter into
leases for residential, recreational,
religious or educational purposes for a
primary term of up to 75 years without
the approval of the Secretary.
Participating Tribes develop Tribal
leasing regulations, including an
environmental review process, and then
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must obtain the Secretary’s approval of
those regulations prior to entering into
leases. The HEARTH Act requires the
Secretary to approve Tribal regulations
if the Tribal regulations are consistent
with the Department of the Interior’s
(Department) leasing regulations at 25
CFR part 162 and provide for an
environmental review process that
meets requirements set forth in the
HEARTH Act. This notice announces
that the Secretary, through the Assistant
Secretary—Indian Affairs, has approved
the Tribal regulations for the Pascua
Yaqui Tribe of Arizona.
II. Federal Preemption of State and
Local Taxes
The Department’s regulations
governing the surface leasing of trust
and restricted Indian lands specify that,
subject to applicable Federal law,
permanent improvements on leased
land, leasehold or possessory interests,
and activities under the lease are not
subject to State and local taxation and
may be subject to taxation by the Indian
Tribe with jurisdiction. See 25 CFR
162.017. As explained further in the
preamble to the final regulations, the
Federal government has a strong interest
in promoting economic development,
self-determination, and Tribal
sovereignty. 77 FR 72440, 72447–48
(December 5, 2012). The principles
supporting the Federal preemption of
State law in the field of Indian leasing
and the taxation of lease-related
interests and activities applies with
equal force to leases entered into under
Tribal leasing regulations approved by
the Federal government pursuant to the
HEARTH Act.
Section 5 of the Indian Reorganization
Act, 25 U.S.C. 5108, preempts State and
local taxation of permanent
improvements on trust land.
Confederated Tribes of the Chehalis
Reservation v. Thurston County, 724
F.3d 1153, 1157 (9th Cir. 2013) (citing
Mescalero Apache Tribe v. Jones, 411
U.S. 145 (1973)). Similarly, section 5108
preempts State taxation of rent
payments by a lessee for leased trust
lands, because ‘‘tax on the payment of
rent is indistinguishable from an
impermissible tax on the land.’’ See
Seminole Tribe of Florida v. Stranburg,
799 F.3d 1324, 1331, n.8 (11th Cir.
2015). In addition, as explained in the
preamble to the revised leasing
regulations at 25 CFR part 162, Federal
courts have applied a balancing test to
determine whether State and local
taxation of non-Indians on the
reservation is preempted. White
Mountain Apache Tribe v. Bracker, 448
U.S. 136, 143 (1980). The Bracker
balancing test, which is conducted
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against a backdrop of ‘‘traditional
notions of Indian self- government,’’
requires a particularized examination of
the relevant State, Federal, and Tribal
interests. We hereby adopt the Bracker
analysis from the preamble to the
surface leasing regulations, 77 FR at
72447–48, as supplemented by the
analysis below.
The strong Federal and Tribal
interests against State and local taxation
of improvements, leaseholds, and
activities on land leased under the
Department’s leasing regulations apply
equally to improvements, leaseholds,
and activities on land leased pursuant to
Tribal leasing regulations approved
under the HEARTH Act. Congress’s
overarching intent was to ‘‘allow Tribes
to exercise greater control over their
own land, support self-determination,
and eliminate bureaucratic delays that
stand in the way of homeownership and
economic development in Tribal
communities.’’ 158 Cong. Rec. H. 2682
(May 15, 2012). The HEARTH Act was
intended to afford Tribes ‘‘flexibility to
adapt lease terms to suit [their] business
and cultural needs’’ and to ‘‘enable
[Tribes] to approve leases quickly and
efficiently.’’ H. Rep. 112–427 at 6
(2012).
Assessment of State and local taxes
would obstruct these express Federal
policies supporting Tribal economic
development and self-determination,
and also threaten substantial Tribal
interests in effective Tribal government,
economic self-sufficiency, and territorial
autonomy. See Michigan v. Bay Mills
Indian Community, 572 U.S. 782, 810
(2014) (Sotomayor, J., concurring)
(determining that ‘‘[a] key goal of the
Federal Government is to render Tribes
more self-sufficient, and better
positioned to fund their own sovereign
functions, rather than relying on Federal
funding’’). The additional costs of State
and local taxation have a chilling effect
on potential lessees, as well as on a
Tribe that, as a result, might refrain from
exercising its own sovereign right to
impose a Tribal tax to support its
infrastructure needs. See id. at 810–11
(finding that State and local taxes
greatly discourage Tribes from raising
tax revenue from the same sources
because the imposition of double
taxation would impede Tribal economic
growth).
Similar to BIA’s surface leasing
regulations, Tribal regulations under the
HEARTH Act pervasively cover all
aspects of leasing. See 25 U.S.C. 415
(h)(3)(B)(i) (requiring Tribal regulations
be consistent with BIA surface leasing
regulations). Furthermore, the Federal
government remains involved in the
Tribal land leasing process by approving
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Agencies
[Federal Register Volume 86, Number 167 (Wednesday, September 1, 2021)]
[Notices]
[Pages 49049-49050]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-18819]
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DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[212A2100DD/AAKC001030/A0A501010.999900253G]
Indian Gaming; Approval of Tribal-State Class III Gaming Compact
in the State of Washington
AGENCY: Bureau of Indian Affairs, Interior.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This notice publishes the approval of the Fifth Amendment to
the Tribal-State Compact (Amendment) for Class III Gaming between the
Snoqualmie Indian Tribe (Tribe) and the State of Washington (State).
DATES: The amendment takes effect on November 1, 2021.
FOR FURTHER INFORMATION CONTACT: Ms. Paula L. Hart, Director, Office of
Indian Gaming, Office of the Deputy Assistant Secretary--Policy and
Economic Development, Washington, DC 20240, [email protected], (202)
219-4066.
SUPPLEMENTARY INFORMATION: Under section 11 of the Indian Gaming
Regulatory Act (IGRA), Public Law 100-497, 25 U.S.C. 2701 et seq., the
Secretary of the Interior shall publish in the Federal Register notice
of approved Tribal-State compacts for the purpose of engaging in Class
III gaming activities on Indian lands. As required by 25 CFR 293.4, all
compacts and amendments are
[[Page 49050]]
subject to review and approval by the Secretary. The Amendment
authorizes the Tribe to engage in sports wagering at the Tribe's class
III gaming facility, updates the Compact to reflect this change in
various sections, and incorporates Appendix S, Sports Wagering. The
Amendment is approved.
Bryan Newland,
Assistant Secretary--Indian Affairs.
[FR Doc. 2021-18819 Filed 8-31-21; 8:45 am]
BILLING CODE 4337-15-P