Sec. 4. OTHER RELIEF FOR INDIAN TRIBES

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## SEC. 4 OTHER RELIEF FOR INDIAN TRIBES **[**[26 U.S.C. 139E note](/us/usc/t26/s139E)**]** ###

(a)Temporary Suspension of Examinations The Secretary of the Treasury shall suspend all audits and examinations of Indian tribal governments and members of Indian tribes (or any spouse or dependent of such a member), to the extent such an audit or examination relates to the exclusion of a payment or benefit from an Indian tribal government under the general welfare exclusion, until the education and training prescribed by section 3(b)(2) of this Act is completed. The running of any period of limitations under section 6501 of the Internal Revenue Code of 1986 with respect to Indian tribal governments and members of Indian tribes shall be suspended during the period during which audits and examinations are suspended under the preceding sentence. ###

(b)Waiver of Penalties and Interest The Secretary of the Treasury may waive any interest and penalties imposed under such Code 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. ###

(c)Definitions For purposes of this section— ####

(1)Indian tribal government The term “Indian tribal government” shall have the meaning given such term by section 139E of such Code, as added by this Act. ####

(2)Indian tribe The term “Indian tribe” shall have the meaning given such term by section 45A(c)(6) of such Code.

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26 USC 139E

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Sec. 4

OTHER RELIEF FOR INDIAN TRIBES

Cite26 USC 139E

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