Session 6: Taxation
3.25 AV CLE Credits, WSBA #297808
This course covers key principles of tax law in Indian country, including federal, state and tribal taxes through a study of applicable statutes, case law and intergovernmental agreements.
Credits: 3.25 AV CLE, WSBA #297808
Kelly Croman-Neelands & Leslie Cushman
This course covers key principles of tax law in Indian country, including federal, state and tribal taxes through a study of applicable statutes, case law and intergovernmental agreements. Topics include: federal and state taxation of individual Indians, Tribal governments, and Tribal economic development entities; state tax jurisdiction in Indian country; and tax preemption through value generated in Indian country. Participants will gain familiarity with basic tax mechanics such as incidence, rate, measure, and basis and will review current tax policy issues. In addition to providing a solid foundation in federal Indian tax law, the material explores practical issues relevant to economic development in Indian country including tax neutrality provisions and strategic business planning.
Kelly S. Croman-Neelands serves as General Counsel to Marine View Ventures, Inc. (MVV), a tribally chartered corporation of the Puyallup Tribe of Indians. MVV's holdings include several gas station/convenience stores, two marinas, and several hundred acres of commercial and industrial lands in and around the Port of Tacoma. As a member of MVV's executive team, Kelly participates in governmental relations and the negotiation and drafting of tenant leases and business acquisitions, with a focus on tax strategy. Prior to joining MVV in 2007, Kelly served as legal counsel for the Squaxin Island Tribe for nearly ten years, where she focused on economic development and tribal tax issues and played a lead role in securing authorizing legislation and negotiating cigarette tax and fuel tax compacts. Kelly is a member of the board of the National Intertribal Tax Alliance and is a former chair of the Washington State Bar Association's Indian Law Section. She has a B.A. and an M.P.A. degree from The Evergreen State College and a J.D. from the University of Washington School of Law, where she graduated with honors.
Leslie Cushman has worked in the taxation and economic development arena for over 30 years. In September she will join Marine View Ventures, a tribally charted corporation of the Puyallup Tribe. Leslie recently retired from the Washington state Department of Revenue, where she served for four years as the Deputy Director for the Department of Revenue and for 8 years as the agency's Tribal Liaison. During her 14 year tenure at the Department Leslie also held positions of the agency's Legislative Counsel, it's Economic Development Coordinator, and lead the agency work on the Boeing 7E7 site selection. Before coming to the Department of Revenue Leslie worked for 15 years at the Washington State Legislature where she drafted tax legislation. She also had short stints at Seattle City Light and Washington State Department of Transportation. Leslie graduated with honors from Washington State University, earned her law degree from Seattle University, and has a Master in Environmental Studies from The Evergreen State College.
General Registration - $40.00
Seattle University School of Law Alumni - $25.00