In the Budget Reconciliation Act of 1993, Congress provided income tax incentives to businesses located on Indian reservations. The way the term "Indian reservations" was used in the bill caused confusion as to Congressional intent. To resolve this issue, Congress further defined "reservations" and portions of Oklahoma that qualify as reservations in the Taxpayer Relief Act of 1997. With this latest action, Congress has made certain its intent for application of these tax incentives in Oklahoma.