BEN NIGHTHORSE CONSULTANTS, INC.

Continuing educational efforts toward members and staff regarding Tribal Government issues that, while similar to many state and local government issues, are unique due to the lack of taxation authority to address these issues.

Continuing educational efforts toward members and staff, many of which have had very little contact with American Indian Tribes. We provide historical context regarding Tribes and Tribal Government structure and constraints, then work cooperatively to identify solutions.

Continuing educational efforts toward members and staff regarding Tribal Sovereignty and Government-to-Government relationships the United States and Tribal governments.

Continuing educational efforts toward members and staff regarding Tribal Gaming. Expressed concern to Senate Agriculture Committee members regarding entities, such as Kalshi and Polymarket, using the Commodity Futures Trading Markets to bet on sporting events and the deleterious effects on the gaming industry. Also, expressing concern that the nomination to the CFTC of Mr. Brian Quintenz, a Kalshi Board member, be delayeduntil he articulates his position on this activity.

American Indian and Alaska Native Tribes and Villages have among them, many of the poorest counties in America. Economic Development is of great importance and although Tribal Gaming has been successful in many areas, it does not work for many Tribes. Therefore, we work cooperatively with the federal legislative branch to identify resources that can be brought to bear to advance economic development in Indian Country.

We work with senate staff to identify any potential legislation that may affect Tribal taxation. Weighed in with Senate Finance Committee, Chairman Crapo and the membership, for inclusion of the Tribal Tax Parity Act into the "One Big Beautiful Bill Act"