Sec. 1703. Other relief for Indian tribes
111 words·~1 min read·
/bill/113/hr/1/ih/section-1703A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Secretary of the Treasury may waive any interest and penalties imposed under the Internal Revenue Code of 1986 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. For purposes of this section— The term Indian tribal government shall have the meaning given such term by section 139E of such Code, as added by this Act. The term Indian tribe shall have the meaning given such term by section 139D(c)(1) of such Code, as amended by this Act.