I.R.C. § 139E(a) In General
Gross income does not include the value of any Indian general welfare benefit.
I.R.C. § 139E(b) Indian General Welfare Benefit
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—
I.R.C. § 139E(b)(1)
the program is administered under specified guidelines and does not discriminate in
favor of members of the governing body of the tribe, and
I.R.C. § 139E(c) Definitions And Special Rules
For purposes of this section—
I.R.C. § 139E(c)(1) Indian Tribal Government
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 et seq.).
I.R.C. § 139E(c)(2) Dependent
The term “dependent” has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B).
I.R.C. § 139E(c)(3) Lavish Or Extravagant
The Secretary shall, in consultation with the Tribal Advisory Committee (as established
under section 3(a) of the Tribal General Welfare Exclusion Act of 2014), establish
guidelines for what constitutes lavish or extravagant benefits with respect to Indian
tribal government programs.
I.R.C. § 139E(c)(4) Establishment Of Tribal Government Program
A program shall not fail to be treated as an Indian tribal government program solely
by reason of the program being established by tribal custom or government practice.
I.R.C. § 139E(c)(5) Ceremonial Activities
Any items of cultural significance, reimbursement of costs, or cash honorarium for
participation in cultural or ceremonial activities for the transmission of tribal
culture shall not be treated as compensation for services.
(Added by Pub. L. 113-168, Sec. 2(a), Sept. 26, 2014; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(42)-(43), Mar. 23, 2018, 132 Stat. 348.)
Subsec. (c)(1). Pub. L. 115-141, Div. U, Sec. 401(a)(42), amended par. (1) by substituting “(43 U.S.C. 1601 et seq.)” for “(43 U.S.C. 1601, et seq.)”.
Subsec. (c)(3). Pub. L. 115-141, Div. U, Sec. 401(a)(43), amended par. (3) by substituting “2014” for “2013”.
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendments by Pub. L. 115-141, Div. U, Sec. 401(a)(42)-(43), effective March 23, 2018.
IN GENERAL.—The amendments made by 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) expires before the
end of the 1-year period beginning on the date of the enactment of this Act, 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