Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-iii/sec.-139e/
Timestamp: 2020-02-17 18:02:08
Document Index: 376444056

Matched Legal Cases: ['§ 139', '§2', '§ 139', '§139', '§2', '§1601', '§3', '§2', '§2', '§3', '§4']

26 U.S.C. § 139E (2015) - Indian general welfare benefits :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part III - Items Specifically Excluded From Gross Income (Sections 101 - 140) Sec. 139E - Indian general welfare benefits
Sec. 139E - Indian general welfare benefits
Contains section 139E
Source Credit Added Pub. L. 113-168, §2(a), Sept. 26, 2014, 128 Stat. 1883.
128 Stat. 1883, 1884, 1885
Public and Private Laws Public Law 92-203, Public Law 113-168
26 U.S.C. § 139E (2015)
§139E. Indian general welfare benefits(a) In general
For purposes of this section, the term "Indian general welfare benefit" includes any payment made or services provided to or on behalf of a member of an Indian tribe (or any spouse or dependent of such a member) pursuant to an Indian tribal government program, but only if—
For purposes of this section, the term "Indian tribal government" includes any agencies or instrumentalities of an Indian tribal government and any Alaska Native regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (43 U.S.C. 1601,1 et seq.).
The Secretary shall, in consultation with the Tribal Advisory Committee (as established under section 3(a) of the Tribal General Welfare Exclusion Act of 2013),2 establish guidelines for what constitutes lavish or extravagant benefits with respect to Indian tribal government programs.
(Added Pub. L. 113–168, §2(a), Sept. 26, 2014, 128 Stat. 1883.)
The Alaska Native Claims Settlement Act, referred to in subsec. (c)(1), is Pub. L. 92–203, Dec. 18, 1971, 85 Stat. 688, which is classified generally to chapter 33 (§1601 et seq.) of Title 43, Public Lands. For complete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 43 and Tables.
Section 3(a) of the Tribal General Welfare Exclusion Act of 2013, referred to in subsec. (c)(3), probably should be a reference to section 3(a) of the Tribal General Welfare Exclusion Act of 2014, Pub. L. 113–168, §3(a), Sept. 26, 2014, 128 Stat. 1884, which is set out as a note under this section. There is no Tribal General Welfare Exclusion Act of 2013.
Pub. L. 113–168, §2(d), Sept. 26, 2014, 128 Stat. 1884, provided that:
"(1) In general.—The amendments made by this section [enacting this section] shall apply to taxable years for which the period of limitation on refund or credit under section 6511 of the Internal Revenue Code of 1986 has not expired.
"(2) One-year waiver of statute of limitations.—If the period of limitation on a credit or refund resulting from the amendments made by subsection (a) [enacting this section] expires before the end of the 1-year period beginning on the date of the enactment of this Act [Sept. 26, 2014], refund or credit of such overpayment (to the extent attributable to such amendments) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period."
Pub. L. 113–168, §2(c), Sept. 26, 2014, 128 Stat. 1884, provided that: "Ambiguities in section 139E of such Code [Internal Revenue Code of 1986], as added by this Act, shall be resolved in favor of Indian tribal governments and deference shall be given to Indian tribal governments for the programs administered and authorized by the tribe to benefit the general welfare of the tribal community."
Pub. L. 113–168, §3, Sept. 26, 2014, 128 Stat. 1884, provided that:
"(a) Establishment.—The Secretary of the Treasury shall establish a Tribal Advisory Committee (hereinafter in this subsection [probably should be "section"] referred to as the 'Committee').
"(1) Implementation.—The Committee shall advise the Secretary on matters relating to the taxation of Indians.
"(2) Education and training.—The Secretary shall, in consultation with the Committee, establish and require—
"(1) In general.—The Committee shall be composed of 7 members appointed as follows:
"(2) Term.—
"(A) In general.—Except as provided in subparagraph (B), each member's term shall be 4 years.
"(B) Initial staggering.—The first appointments made by the Secretary under paragraph (1)(A) shall be for a term of 2 years."
Pub. L. 113–168, §4, Sept. 26, 2014, 128 Stat. 1885, provided that:
"(a) Temporary Suspension of Examinations.—The Secretary of the Treasury shall suspend all audits and examinations of Indian tribal governments and members of Indian tribes (or any spouse or dependent of such a member), to the extent such an audit or examination relates to the exclusion of a payment or benefit from an Indian tribal government under the general welfare exclusion, until the education and training prescribed by section 3(b)(2) of this Act [section 3(b)(2) of Pub. L. 113–168, set out as a note above] is completed. The running of any period of limitations under section 6501 of the Internal Revenue Code of 1986 with respect to Indian tribal governments and members of Indian tribes shall be suspended during the period during which audits and examinations are suspended under the preceding sentence.
"(b) Waiver of Penalties and Interest.—The Secretary of the Treasury may waive any interest and penalties imposed under such Code on any Indian tribal government or member of an Indian tribe (or any spouse or dependent of such a member) to the extent such interest and penalties relate to excluding a payment or benefit from gross income under the general welfare exclusion.
"(c) Definitions.—For purposes of this subsection [probably should be "section"]—
"(1) Indian tribal government.—The term 'Indian tribal government' shall have the meaning given such term by section 139E of such Code, as added by this Act.
"(2) Indian tribe.—The term 'Indian tribe' shall have the meaning given such term by section 45A(c)(6) of such Code."