Tribal General Welfare Exclusion Act of 2014

Bill: 113-hr-3043
Sponsor: Rep. Nunes, Devin [R-CA-22]
Introduced: 2013-08-02 in the House
Policy area: Taxation
Subjects: Accounting and auditing
Advisory bodies
Federal-Indian relations
Income tax exclusion
Indian social and development programs
Tax administration and collection, taxpayers

Summary:
action_date: 2013-08-02
text: 
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 &quot;Indian general welfare benefit&quot; 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. 

action_date: 2014-09-16
text: 

(This measure has not been amended since it was introduced. The summary of that version is repeated here, with an updated short title.)

 
Tribal General Welfare Exclusion Act of 2014- Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines &quot;Indian general welfare benefit&quot; 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. 

action_date: 2014-09-18
text: 

(This measure has not been amended since it was introduced. The summary of that version is repeated here, with an updated short title.)

 
Tribal General Welfare Exclusion Act of 2014 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines &quot;Indian general welfare benefit&quot; 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. 

action_date: 2014-09-26
text: 

(This measure has not been amended since it was introduced. The summary of that version is repeated here, with an updated short title.)

 
Tribal General Welfare Exclusion Act of 2014 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines &quot;Indian general welfare benefit&quot; 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. 


Legislative actions:
action_date: 2014-09-26
text: Became Public Law No: 113-168.
action_date: 2014-09-26
text: Became Public Law No: 113-168.
action_date: 2014-09-26
text: Signed by President.
action_date: 2014-09-26
text: Signed by President.
action_date: 2014-09-23
text: Presented to President.
action_date: 2014-09-23
text: Presented to President.
action_date: 2014-09-19
text: Message on Senate action sent to the House.
action_date: 2014-09-18
text: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5862)
action_date: 2014-09-18
text: Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S5862)
action_date: 2014-09-17
text: Received in the Senate, read twice.
action_date: 2014-09-16
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2014-09-16
text: On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7600)
action_date: 2014-09-16
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H7600)
action_date: 2014-09-16
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 3043.
action_date: 2014-09-16
text: Considered under suspension of the rules. (consideration: CR H7599-7603)
action_date: 2014-09-16
text: Mr. Nunes moved to suspend the rules and pass the bill.
action_date: 2013-08-02
text: Referred to the House Committee on Ways and Means.
action_date: 2013-08-02
text: Introduced in House
action_date: 2013-08-02
text: Introduced in House

Enacted as: number: 113-168