Indian casino per capita payments
A tribe may pay members from net gaming revenue only after a revenue allocation plan is approved. Interior’s rule says tribes do not have to pay. No national dollar. Checked 12 Oct 2026.
Answer first
90s| Question | Official rule |
|---|---|
| Does a tribe have to pay members? | No. 25 CFR §290.8 |
| What counts as per capita? | Direct from net gaming revenue |
| When is that payment allowed? | Only with an approved plan |
| Who approves the plan? | Statute: Secretary. CFR: the ABO |
| Class II and Class III? | Both need the plan (§290.11) |
| Is there a U.S. dollar amount? | Neither IGRA nor part 290 states one |
Progress
Where a member payment sits
- 1
Net gaming revenue
Class II or Class III
- 2
Five allowed uses
Government, welfare, economy, charity, local
- 3
Per capita only with a plan
ABO approves before any member check
- 4
No national dollar
Statute and part 290 state no amount
A per capita payment is a later gate on top of the five uses. It is not automatic, and it has no national dollar.
Floor rules
Rules that decide whether anyone is paid
Know before you sit
- Not required
- 25 CFR §290.8: Indian tribes do not have to make per capita payments from net gaming revenues. If the tribe makes none, §290.7 says it does not submit a revenue allocation plan.
- Plan before any check
- §290.6: a tribe that intends to pay must submit a plan. §290.10: paying members from net gaming revenues without an approved plan violates IGRA. DOJ or NIGC may enforce.
- Secretary and the ABO
- 25 U.S.C. §2710(b)(3)(B) requires the Secretary to approve the plan as adequate. §290.2: the Appropriate Bureau official (ABO) is the Bureau official with delegated authority. §290.5 assigns the review to the ABO.
- Five uses without a plan
- §290.9 and §2710(b)(2)(B) name five uses: tribal government, general welfare, economic development, charitable donations, and local government operations. A member check is not in that list.
- Not a welfare program
- §290.2: per capita is money or other value paid directly from net gaming revenues to all members or an identified group. Welfare, medical, education, housing, or similar identified needs are outside that definition.
- Who may be included
- §290.14 lets the tribe set criteria for all members or an identified group. A limited group must be reasonable and not arbitrary, must not violate the Indian Civil Rights Act, and must follow tribal law.
Sequence
How to read a “how much do members get” question
Step 01
Separate a check from a program
Ask whether the money is paid directly from net gaming revenue to members or to an identified group. That is the §290.2 definition of per capita.
Step 02
Require the approved plan
If it is per capita, Class II and Class III both need an approved tribal revenue allocation plan (§290.11). Without it, §290.10 says the tribe violates IGRA.
Step 03
Leave named aid in the five uses
If the tribe set the money aside for welfare, medical care, education, housing, or a similar identified need, §290.2 says that is not per capita.
Step 04
Read tax on the statute, then the IRS
§2710(b)(3)(D): payments are subject to federal taxation and the tribe notifies members. The IRS FAQ adds the year of distribution, and says the FAQ is not legal authority.
Uses allowed before any member check
| Allowed use | Statute clause |
|---|---|
| Tribal government operations | §2710(b)(2)(B)(i) |
| General welfare of tribe and members | §2710(b)(2)(B)(ii) |
| Tribal economic development | §2710(b)(2)(B)(iii) |
| Donations to charitable organizations | §2710(b)(2)(B)(iv) |
| Local government agency operations | §2710(b)(2)(B)(v) |
These five uses do not need a per capita plan. A member check is a further step, not a sixth automatic use.
At the door
Four gates on one question
Gate pass
21+
Approved plan
No member check from net gaming revenue until the ABO approves the allocation plan.
Not required
§290.8: a tribe does not have to make per capita payments. No plan is required if it pays none.
Five uses
Government, welfare, economic development, charity, and local government can be funded with no per capita plan.
Federal tax
§2710(b)(3)(D): the payments are subject to federal taxation, and the tribe notifies members when it pays.
Stamps name the legal gates. They are not a member’s expected check.
After the 90 seconds
Questions before and after you play
A 90-second guide cannot cover every table moment. Tap a group, then a question — answers are short paragraphs, not one-liners.
01Whether a payment exists
Do tribes have to pay members from casino revenue?
No. 25 CFR §290.8 states that Indian tribes do not have to make per capita payments from net gaming revenues. A tribe that makes no such payment does not submit a revenue allocation plan (§290.7). Net gaming revenue can still fund the five uses in §290.9 and 25 U.S.C. §2710(b)(2)(B): government, welfare, economic development, charity, and local government.
What has to be true before a per capita payment is allowed?
25 U.S.C. §2710(b)(3) allows per capita payments from class II net revenues only if the tribe has prepared a plan for the authorized uses, the Secretary approves that plan as adequate, minors and other legally incompetent persons are protected, and the payments are subject to federal taxation with notice to members. 25 CFR §290.11 says an approved plan is also required for Class III net gaming revenues. A class III ordinance must meet subsection (b) of §2710. Paying without the plan violates IGRA (§290.10).
02Who is paid, and tax
Is every enrolled member paid the same amount?
The regulation defines a per capita payment as money or other value paid directly from net gaming revenues to all members, or to identified groups of members. Section 290.14 lets the tribe set eligibility. If the plan pays an identified group rather than all members, the distinction must be reasonable and not arbitrary, must not violate the Indian Civil Rights Act, and must comply with tribal law. This page does not state any tribe’s dollar.
Are housing, education, or medical payments the same thing?
No. 25 CFR §290.2 says the per capita definition does not apply to payments set aside for special purposes or programs, such as social welfare, medical assistance, education, housing, or other similar, specifically identified needs. Those uses sit with the general-welfare and government purposes in §2710(b)(2)(B). They are not a hidden national check.
Are per capita payments taxable, including for a minor?
25 U.S.C. §2710(b)(3)(D) says the payments are subject to federal taxation and tribes notify members of that tax liability when payments are made. In 25 CFR §290.2, a minor is a person under 18 who is eligible for a payment. The IRS FAQ on gaming distributions, last reviewed 28 June 2026, says the payments are taxable in the year of distribution even when the recipient is a minor, unless they go into a qualifying deferral such as Revenue Procedure 2011-56. That FAQ says it is general information, not legal authority. The tax page is “Do Indian casinos pay taxes?”
Does this page say how much a member receives?
Neither 25 U.S.C. §2710 nor 25 CFR part 290 publishes an average, a typical tribe, or a dollar per member. Interior’s rule is a condition on the payment, not a national amount. This guide does not add a figure from a news article or a tribe’s own announcement.
Sources
- Govinfo — 25 U.S.C. §2710 (US Code 2023) · accessed Oct 12, 2026§2710(b)(2)(B) five uses. §2710(b)(3) per capita only with a Secretary-approved plan, minor protections, and federal tax notice. Class III ordinances must meet subsection (b).
- eCFR — 25 CFR part 290, tribal revenue allocation plans · accessed Oct 12, 2026Versioner full text dated 2026-09-30. §290.8 tribes need not pay. §290.10 payment without a plan violates IGRA. §290.2 defines per capita and minor (under 18).
- IRS — Gaming revenue distributions and per capita payments · accessed Oct 12, 2026Page last reviewed 28 June 2026. FAQ says it is general information, not legal authority. Taxable in the year of distribution, including minors, unless a qualifying deferral.