Treasury Recognizes Tribal Child Welfare Authority in New Children’s Accounts

Wenona Singel
Photo from the Saginaw Chippewa Indian Tribe’s Department of Anishnaabeg Child & Family Services

ICWA litigation and scholarship understandably focus heavily on getting jurisdiction into Tribal hands, emphasizing notice, intervention, transfer, exclusive jurisdiction, placement, termination, and adoption. But jurisdiction is just the beginning. Once the Tribe is the responsible government, does the rest of the administrative state actually recognize that authority? Who receives federal benefits on the child’s behalf? Who manages the child’s assets? Who can consent to services? And when a Tribal guardianship order reaches a federal or state administrative system, does that system recognize it? Ultimately, getting jurisdiction is necessary but not sufficient.

Treasury’s implementation of the new “Trump Accounts” provides a small but useful data point. A child welfare agency of a state, territorial, or Tribal government that is the legal guardian of an eligible child may elect to open the child’s account. The IRS further says its Office of Governmental Liaison will work directly with the relevant Tribal agency and coordinate with the IRS Office of Indian Tribal Governments in assisting Tribal child welfare agencies. For Native children in Tribal foster care, the interesting question is therefore not simply who fills out a federal form, but whether the administrative machinery downstream of a Tribal jurisdictional determination actually treats the Tribe as the government exercising legal authority over the child.

Treasury itself recognizes the issue. Its Dear Tribal Leader Letter says Tribes may have “distinct laws and guardianship structures” that should inform implementation, and it asks Tribal leaders and Tribal child welfare representatives for feedback on how the department can assist Tribes with understanding the filing requirements to open up this initiative to Tribal foster youth. Feedback is specifically requested for the below questions:

  1. What questions or comments do you have regarding the Fostering the Future Accounts, for eligible youth in Tribal foster care systems?
  2. What questions do Tribal child welfare agencies have regarding submitting account elections?
  3. What communication would help Tribal child welfare agencies understand this filing process? Discuss with OTP and Fiscal Service.
  4. What questions do Tribal child welfare agencies have regarding situations where a child’s placement, guardianship status, jurisdiction, or responsible child welfare agency changes after a Trump Account has been opened and a child remains eligible for the pilot contribution?

Treasury will hold a Tribal listening session on September 18 at 1:00 p.m. EDT, with written comments due October 23 at 11:59 p.m. Alaska time. The session offers a concrete opportunity to identify whether this particular system recognizes Tribal guardianship cleanly in practice, and where the problems may arise.

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