(According to IRS.gov) In 1988, Congress enacted the Indian Gaming Regulatory Act (IGRA) to:

1. provide a statutory basis for the operation of gaming by Indian tribes to promote tribal economic development, self-sufficiency, and strong tribal governments;
2. provide a statutory basis for the regulation of Indian gaming to ensure tribes are the primary beneficiaries;
3. establish: a) independent federal regulatory authority for Indian gaming, b) federal standards for Indian gaming, and c) the National Indian Gaming Commission (NIGC), to meet congressional concerns regarding Indian gaming and protect such gaming as a means of generating tribal revenue;
4. shield gaming from organized crime and other corrupting influences; and 5. ensure that gaming is conducted fairly and honestly by both the operators and the players.

Since IGRA’s passage in 1988, tribes and states have successfully negotiated hundreds of Tribal-State gaming compacts. Gaming provides significant revenues for many Indian tribes.