SALT Policies to Reduce the Disparate Impact of COVID-19 in Indian Country

As we look to the future and imagine post-pandemic economies for states, localities, and Native American Indian nations, states have an opportunity to help support tribal economies while growing their own economies in the long term. This essay sets forth the case that states should, at a minimum, adopt policies requiring government-to-government negotiations that respect tribal sovereignty or, even better, refrain from asserting their potential taxing authority over transactions in Indian country. In doing so, states would support the revitalization of tribal economies and position themselves for sustainable long-term growth