Washington § 82A.04.270 - Base income — Tribal income.

(1) The following is exempt from the tax imposed by this chapter:

(a) Income derived from the exercise of rights by any member of a federally recognized tribe secured by treaty, executive order, or act of congress;

(b) Income received by any member of a federally recognized tribe, when the individual worked or received income within their own tribe's Indian country;

(c) Income received by any member of a federally recognized tribe that is derived directly from lands or funds held in trust by the secretary of the United States department of interior allotted and restricted Indian lands;

(d) Income derived from a federally recognized tribe, including its subdivisions and entities, when such income is received by a member of a federally recognized tribe or by a beneficiary of an Indian health program pursuant to 42 C.F.R. Sec. 136.12 (2026); and

(e) Any income, payments, benefits, or services, the taxation of which is otherwise exempted or preempted by federal or state law including, but not limited to, sections 139D and 139E of the internal revenue code.

(2) This chapter is not intended to apply to, or impose obligations on, federally recognized tribes or their subdivisions or entities with tribal government headquarters located in the state of Washington.

Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.