HOUSE JOINT MEMORIAL 70

49th legislature - STATE OF NEW MEXICO - first session, 2009

INTRODUCED BY

Ray Begaye

A JOINT MEMORIAL

REQUESTING THE FEDERAL GOVERNMENT TO INVESTIGATE THE FEDERAL WITHHOLDING OF STATE INCOME TAXES FROM NATIVE AMERICANS DOMICILED ON TRIBAL LANDS WHILE ON ACTIVE MILITARY DUTY.

     WHEREAS, Native Americans have had a long history of serving their country through active duty in the armed forces of the United States during periods of both war and peace and have made great sacrifices in serving their country through active duty in the military during periods of both war and peace; and

     WHEREAS, Native American veterans who were domiciled on tribal lands during their periods of active military service were exempt from paying state personal income taxes on their military pay but had state personal income taxes improperly withheld from their military pay; and

     WHEREAS, Native American veterans are now barred by the state statute of limitations from claiming refunds of New Mexico state personal income taxes improperly withheld from their military income; and

     WHEREAS, it is incumbent upon the federal government and the state of New Mexico to ensure that they were not unjustly enriched by the improper withholding of state personal income taxes from Native American veterans; and

     WHEREAS, time is of the essence in determining the extent to which Native American veterans had state personal income taxes improperly withheld from their military pay because many of those veterans are elderly and many pass away each month;

     NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO that the United States department of defense be requested to conduct a study to determine the extent to which the federal government withheld state income taxes from the military pay of Native American veterans who were domiciled within the boundaries of their tribal lands or their spouses' tribal lands during their periods of active military service; and

     BE IT FURTHER RESOLVED that copies of this memorial be transmitted to the president of the United States; the secretary of defense; the assistant secretary of the interior for Indian affairs; the president of the Navajo Nation; the speaker of the Navajo Nation council; the president of the Mescalero Apache Tribe; the president of the Jicarilla Apache Nation; the chairman of the Ute Mountain Ute Tribe; the governors of the nineteen Indian pueblos in New Mexico; the chairman of the all Indian pueblo council; the members of the New Mexico congressional delegation; the governor; the secretary of Indian affairs; the secretary of veterans' services; and the secretary of taxation and revenue.

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