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United States · Bill · S

S. 1507 (113th)

Tribal General Welfare Exclusion Act of 2013

referredUnited States· United States Congress· EN

Introduced

17 September 2013

Last action

17 September 2013 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Jerry Moran, Sen. Heitkamp, Heidi [D-ND], John Thune, Mike Crapo, Martin Heinrich, Sen. Begich, Mark [D-AK], Lisa Murkowski, Rep. Johnson, Tim [D-SD-At Large], Rep. Inhofe, James M. [R-OK-1], Sen. Udall, Mark [D-CO], Sen. Udall, Tom [D-NM], Patty Murray, John Hoeven, Sen. Stabenow, Debbie [D-MI], Michael Bennet, Sen. Tester, Jon [D-MT], Sen. Enzi, Michael B. [R-WY], Sen. Walsh, John E. [D-MT], Sen. Franken, Al [D-MN], Deb Fischer, Amy Klobuchar, Sen. Johanns, Mike [R-NE], Sen. Isakson, Johnny [R-GA], Maria Cantwell, Rep. Roberts, Pat [R-KS-1], Brian Schatz

Subjects

Taxation, Education

Source updated

5 December 2025

Taxation · Education

Official sourceDownload fileView documentsShare

Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 17 September 2013

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 17 September 2013

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Sponsors

Related records

Sources

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