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against income tax liability for certain investments (‘the Indian
reservation credit’) and a credit against income tax liability
for certain wages and health insurance costs (‘the Indian
employment credit’).” Id. (fn. ref. omitted; emphasis added).
Further, the conference agreement set forth in the conference
report stated: “As under the Senate amendment, a tribal member
or spouse is a qualified employee only if he or she works on a
reservation (and lives on or near that reservation) and is paid
wages that do not exceed $30,000 annually.” Id. at 723 (fn. ref.
omitted; emphasis added). Thus, we conclude that the phrase
“within an Indian reservation” in section 45A(c)(1)(B) means
located on an Indian reservation.
II. Defining “Indian Reservation”
Petitioner further argues that the land on which the Galena
airport is located falls within the definition of an Indian
reservation and therefore qualifies for the IEC pursuant to
section 45A because the definition of Indian reservation is
broader in this section than its conventional definition.
Petitioner contends that section 45A, by incorporating the
definitions from the Indian Financing Act of 1974 (IFA), Pub. L.
93-262, 88 Stat. 77, current version at 25 U.S.C. secs. 1451-1544
(2000), and the Indian Child Welfare Act of 1978 (ICWA), Pub. L.
95-608, 92 Stat. 3069, current version at 25 U.S.C. secs. 1901-
1963 (2000), includes ANCSA lands.
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