IRS Proposes Amendments for Tribal Welfare Benefits

On September 16, the Internal Revenue Service issued a Notice of proposed rulemaking and notice of public hearing regarding potential amendments to policies that govern which benefits provided by Indian Tribal government programs qualify as tribal general welfare benefits, and therefore are subject to potential exclusion from recipients’ gross income for tax purposes. The proposed amendments are intended to integrate sections of the Tribal General Welfare Exclusion Act and section 139E of the...
By: Schwabe, Williamson & Wyatt PC

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