Sec. 1701. Indian general welfare benefits
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Part III of subchapter B of chapter 1 is amended by inserting before section 140 the following new section: Gross income does not include the value of any 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— the program is administered under specified written guidelines and does not discriminate in favor of members of the governing body of the tribe, and the benefits provided under such program— are available to any tribal member who meets such guidelines, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services.
For purposes of this section— 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.). The term dependent has the meaning given such term by section 7705, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B). The Secretary shall, in consultation with the Tribal Advisory Committee (as established under section 1702 of the Tax Reform Act of 2014 ), establish guidelines for what constitutes lavish or extravagant benefits with respect to Indian tribal government programs.
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. . The table of sections for part III of subchapter B of chapter 1 is amended by inserting before the item relating to section 140 the following new item: Sec. 139E. Indian general welfare benefits. . 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.
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 1-year period.
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Sec. 1701
Indian general welfare benefits
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