Tribal General Welfare Exclusion Act of 2014
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(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 "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.
Became Public Law No: 113-168.
- Engrossed in House Formatted Text PDF Formatted XML
- Enrolled Bill Formatted Text PDF Formatted XML
- Introduced in House Formatted Text PDF Formatted XML
- Public Law Formatted Text PDF United States Legislative Markup
- Received in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 3043: Tribal General Welfare Exclusion Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3043/
"H.R. 3043: Tribal General Welfare Exclusion Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3043/.
H.R. 3043, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3043/.
[H.R. 3043: Tribal General Welfare Exclusion Act of 2014](https://openamerica.io/bill/113-HR-3043/)