S.1507 - Tribal General Welfare Exclusion Act of 2013

A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of general welfare benefits provided by Indian tribes. view all titles (2)

All Bill Titles

  • Official: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of general welfare benefits provided by Indian tribes. as introduced.
  • Short: Tribal General Welfare Exclusion Act of 2013 as introduced.

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Introduced
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
09/17/13
 
 
 
 
 
 
 

Official Summary

Tribal General Welfare Exclusion Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines \"Indian general welfare benefit\" as any payment made or services provided to or on behalf of a mem

Official Summary

Tribal General Welfare Exclusion Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines \"Indian general welfare benefit\" as any payment made or services provided to or on behalf of a member of an Indian tribe under an Indian tribal government program if:
(1) such program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the Indian tribe; and
(2) the program benefits are available to any tribal member, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services. Directs the Secretary of the Treasury to:
(1) establish a Tribal Advisory Committee to advise the Secretary on the taxation of Indians,
(2) establish and require training and education for Internal Revenue Service (IRS) field agents on federal Indian law and the implementation of this Act, and
(3) suspend audits and examinations of Indian tribal governments and members of Indian tribes and waive any interest or tax penalties related to the exclusion from gross income of Indian general welfare benefits.

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