A monetary incentive offered by the federal government for employers to hire registered Native American Indians and spouses of registered Native American Indians who live on or near an Indian reservation and work for an employer on that reservation. The tax credit provides a dollar-for-dollar reduction in the business's taxable income.

Some Native American Indian employees will not qualify the employer for the tax credit, including those whose wages from the company do not meet a certain threshold specified by the Internal Revenue Service, those who are 5% owners of the company and those whose work is related to certain gaming activities. Employers must use IRS form 8845, Indian Employment Credit, to claim the credit.