The Tribal Tax and Investment Reform Act of 2026 provides Indian tribal governments with tax treatment comparable to state governments to strengthen economic development and employee benefits in Native communities. The bill authorizes $400 million annually in tax-exempt bonds for tribal infrastructure and economic development (plus $45 million for Alaska Native Consortiums), expands tribal access to governmental pension and retirement plans with uniform standards, and creates a $175 million annual New Markets Tribal Area Tax Credit for investments in Native communities. Additional provisions exclude tribal welfare benefits and certain Indian Health Service loan repayment and scholarship assistance from taxable income, designate tribal areas as eligible for affordable housing tax credits, and increase the Work Opportunity Tax Credit cap from $20,000 to $30,000 per employer (effective after December 31, 2026). Tribal and federal courts gain authority to enforce pension plan protections with potential attorney's fee awards. These changes take effect upon enactment or on specified future dates to enhance tribal economic self-determination and workforce development.