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Public Law113th CongressTaxation
H.R. 3043Became Law

Tribal General Welfare Exclusion Act of 2014

This bill became law

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What it doesSummary public law (Sep 26, 2014)

(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.

What just happenedSep 26, 2014

Became Public Law No: 113-168.

Who’s behind it

Rep. Nunes, Devin [R-CA-22](R-CA)Sponsor
61 cosponsors24 D37 R
Read on Congress.gov
61cosponsors1committees19actions2related bills6subjects
  • Enrolled Bill
  • Received in SenateSep 17, 2014
  • Engrossed in HouseSep 16, 2014
  • Introduced in HouseAug 2, 2013
  • Public LawSep 27, 2014
  1. Sep 26, 2014President

    Became Public Law No: 113-168.

  2. Sep 26, 2014BecameLaw36000

    Became Public Law No: 113-168.

  3. Sep 26, 2014President

    Signed by President.

  4. Sep 26, 2014BecameLaw36000

    Signed by President.

  5. Sep 23, 2014Floor

    Presented to President.

  6. Sep 23, 2014President28000

    Presented to President.

  7. Sep 19, 2014Floor

    Message on Senate action sent to the House.

  8. Sep 18, 2014Floor

    Passed Senate without amendment by Unanimous Consent. (consideration: CR S5862)

  9. Sep 18, 2014Floor17000

    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S5862)

  10. Sep 17, 2014IntroReferral

    Received in the Senate, read twice.

  11. Sep 16, 2014FloorH38310

    Motion to reconsider laid on the table Agreed to without objection.

  12. Sep 16, 2014FloorH37300

    On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7600)

  13. Sep 16, 2014Floor8000

    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H7600)

  14. Sep 16, 2014FloorH8D000

    DEBATE - The House proceeded with forty minutes of debate on H.R. 3043.

  15. Sep 16, 2014FloorH30000

    Considered under suspension of the rules. (consideration: CR H7599-7603)

  16. Sep 16, 2014FloorH30300

    Mr. Nunes moved to suspend the rules and pass the bill.

  17. Aug 2, 2013IntroReferralH11100

    Referred to the House Committee on Ways and Means.

  18. Aug 2, 2013IntroReferralIntro-H

    Introduced in House

  19. Aug 2, 2013IntroReferral1000

    Introduced in House

Public LawSep 26, 201449

(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.

Passed Senate without amendmentSep 18, 201482

(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.

Passed House without amendmentSep 16, 201481

(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.

Introduced in HouseAug 2, 2013

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.

Tribal General Welfare Exclusion Act of 2014 — Informed