Update on Per Capita Payments

On February 10, 2026, a Referendum Election was held to change taxable gaming per capita payments to tax-free general welfare payments. The referendum passed, and this change will take effect beginning with the July 2026 payment.

The per capita payment issued on April 30, 2026, will be taxable. You will receive a Form 1099 for this payment for federal tax purposes.

Beginning with the July 30, 2026, payment, the Community will issue tax-free general welfare payments. No action is required on your part and per capita payments will continue to be issued quarterly through your current method.

If you have any questions, please contact:

Community Relations Office
480-362-7740
communityrelations@srpmic-nsn.gov