3.0.0 3043 2023-09-05T17:28:36Z 2023-09-05T17:28:36Z House H HR 2013-08-02 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. NUNES:H.R. 3043.Congress has the power to enact this legislation pursuantto the following:Clause 3 of Section 2 of Article I of the United StatesConstitutionClause 3 of Section 8 of Article I of the United StatesConstitutionSection 2 of the XIV Amendment to the United StatesConstitution[Page H5402]]]> hswm00 Ways and Means Committee House Standing Referred to 2013-08-02T13:07:00Z Tax Reform Act of 2014 113 1 HR 2014-12-12 Sponsor introductory remarks on measure. (CR E1800-1801) Related bill CRS Tribal General Welfare Exclusion Act of 2013 113 1507 S 2013-09-17 Read twice and referred to the Committee on Finance. Identical bill CRS 2014-09-26 Became Public Law No: 113-168. President E40000 2 House floor actions 2014-09-26 Became Public Law No: 113-168. BecameLaw 36000 9 Library of Congress 2014-09-26 Signed by President. President E30000 2 House floor actions 2014-09-26 Signed by President. BecameLaw 36000 9 Library of Congress 2014-09-23 Presented to President. Floor E20000 2 House floor actions 2014-09-23 Presented to President. President 28000 9 Library of Congress 2014-09-19 Senate Message on Senate action sent to the House. Floor 2014-09-18 Senate Passed Senate without amendment by Unanimous Consent. (consideration: CR S5862) Floor 2014-09-18 Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S5862) Floor 17000 9 Library of Congress 2014-09-17 Senate Received in the Senate, read twice. IntroReferral 2014-09-16 21:15:04 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2014-09-16 21:15:01 On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7600) Floor H37300 2 House floor actions 2014-09-16 21:15:01 Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H7600) Floor 8000 9 Library of Congress 2014-09-16 21:05:34 DEBATE - The House proceeded with forty minutes of debate on H.R. 3043. Floor H8D000 2 House floor actions 2014-09-16 21:05:32 Considered under suspension of the rules. (consideration: CR H7599-7603) Floor H30000 2 House floor actions 2014-09-16 21:05:17 Mr. Nunes moved to suspend the rules and pass the bill. Floor H30300 2 House floor actions 2013-08-02 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-08-02 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-08-02 Introduced in House IntroReferral 1000 9 Library of Congress N000181 Rep. Nunes, Devin [R-CA-22] Devin Nunes R CA 22 N J000290 Rep. Jenkins, Lynn [R-KS-2] Lynn Jenkins R KS 2 2013-08-02 True K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2013-08-02 True G000549 Rep. Gerlach, Jim [R-PA-6] Jim Gerlach R PA 6 2013-08-02 True R000578 Rep. Reichert, David G. [R-WA-8] David Reichert R WA G. 8 2013-08-02 True B001255 Rep. Boustany, Charles W., Jr. [R-LA-3] Charles Boustany R LA W. 3 2013-08-02 True C001053 Rep. Cole, Tom [R-OK-4] Tom Cole R OK 4 2013-08-02 True M001160 Rep. Moore, Gwen [D-WI-4] Gwen Moore D WI 4 2013-08-02 True D000617 Rep. DelBene, Suzan K. [D-WA-1] Suzan DelBene D WA K. 1 2013-08-02 True C001097 Rep. Cárdenas, Tony [D-CA-29] Tony Cárdenas D CA 29 2013-08-02 True K000381 Rep. Kilmer, Derek [D-WA-6] Derek Kilmer D WA 6 2013-08-02 True V000129 Rep. Valadao, David G. [R-CA-21] David Valadao R CA G. 21 2013-08-02 True M001143 Rep. McCollum, Betty [D-MN-4] BETTY MCCOLLUM D MN 4 2013-08-02 True M001190 Rep. Mullin, Markwayne [R-OK-2] Markwayne Mullin R OK 2 2013-08-02 True G000565 Rep. Gosar, Paul A. [R-AZ-4] Paul Gosar R AZ A. 4 2013-08-02 True H001048 Rep. Hunter, Duncan D. [R-CA-50] Duncan Hunter R CA D. 50 2013-09-09 False N000184 Rep. Noem, Kristi L. [R-SD-At Large] Kristi Noem R SD L. 0 2013-09-11 False B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2013-09-12 False S001148 Rep. Simpson, Michael K. [R-ID-2] MICHAEL SIMPSON R ID K. 2 2013-09-17 False R000053 Rep. Rangel, Charles B. [D-NY-13] CHARLES RANGEL D NY B. 13 2013-09-17 False G000551 Rep. Grijalva, Raúl M. [D-AZ-3] Raúl Grijalva D AZ M. 3 2013-09-20 False R000599 Rep. Ruiz, Raul [D-CA-36] Raul Ruiz D CA 36 2013-09-25 False H001064 Rep. Heck, Denny [D-WA-10] Denny Heck D WA 10 2013-09-27 False M001149 Rep. Michaud, Michael H. [D-ME-2] Michael Michaud D ME H. 2 2013-10-02 False S001183 Rep. Schweikert, David [R-AZ-6] David Schweikert R AZ 6 2013-10-03 False M001179 Rep. Marino, Tom [R-PA-10] Tom Marino R PA 10 2013-10-08 False T000470 Rep. Tipton, Scott R. [R-CO-3] Scott Tipton R CO R. 3 2013-10-11 False K000363 Rep. Kline, John [R-MN-2] John Kline R MN 2 2013-10-15 False H001068 Rep. Huffman, Jared [D-CA-2] Jared Huffman D CA 2 2013-10-15 False Y000063 Rep. Yoder, Kevin [R-KS-3] Kevin Yoder R KS 3 2013-10-28 False M000404 Rep. McDermott, Jim [D-WA-7] JIM MCDERMOTT D WA 7 2013-11-14 False L000570 Rep. Lujan, Ben Ray [D-NM-3] Ben Lujan D NM R. 3 2013-11-14 False S001187 Rep. Stivers, Steve [R-OH-15] Steve Stivers R OH 15 2013-11-21 False W000808 Rep. Wilson, Frederica S. [D-FL-24] Frederica Wilson D FL S. 24 2013-12-02 False M001150 Rep. Miller, Candice S. [R-MI-10] Candice Miller R MI S. 10 2013-12-05 False L000578 Rep. LaMalfa, Doug [R-CA-1] Doug LaMalfa R CA 1 2013-12-05 False P000594 Rep. Paulsen, Erik [R-MN-3] Erik Paulsen R MN 3 2013-12-05 False M001156 Rep. McHenry, Patrick T. [R-NC-10] Patrick McHenry R NC 10 2013-12-05 False B001271 Rep. Benishek, Dan [R-MI-1] Dan Benishek R MI 1 2013-12-09 False C000059 Rep. Calvert, Ken [R-CA-42] KEN CALVERT R CA 42 2013-12-12 False J000292 Rep. Johnson, Bill [R-OH-6] Bill Johnson R OH 6 2013-12-19 False R000585 Rep. Reed, Tom [R-NY-23] Tom Reed R NY 23 2014-01-07 False P000591 Rep. Price, Tom [R-GA-6] Tom Price R GA 6 2014-01-13 False G000567 Rep. Griffin, Tim [R-AR-2] Tim Griffin R AR 2 2014-01-17 False L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2014-02-10 False C001094 Rep. Cook, Paul [R-CA-8] Paul Cook R CA 8 2014-02-25 False H001038 Rep. Higgins, Brian [D-NY-26] Brian Higgins D NY 26 2014-03-06 False D000618 Rep. Daines, Steve [R-MT-At Large] Steve Daines R MT 0 2014-03-24 False W000796 Rep. Westmoreland, Lynn A. [R-GA-3] Lynn Westmoreland R GA A. 3 2014-04-01 False Y000033 Rep. Young, Don [R-AK-At Large] DON YOUNG R AK E. 0 2014-04-01 False T000462 Rep. Tiberi, Patrick J. [R-OH-12] PATRICK TIBERI R OH J. 12 2014-04-01 False R000583 Rep. Rooney, Thomas J. [R-FL-17] Thomas Rooney R FL J. 17 2014-04-28 False N000127 Rep. Nolan, Richard M. [D-MN-8] RICHARD NOLAN D MN 8 2014-07-22 False S001165 Rep. Sires, Albio [D-NJ-8] Albio Sires D NJ 8 2014-07-28 False W000791 Rep. Walden, Greg [R-OR-2] GREG WALDEN R OR 2 2014-07-31 False C001096 Rep. Cramer, Kevin [R-ND-At Large] Kevin Cramer R ND 0 2014-09-08 False S001180 Rep. Schrader, Kurt [D-OR-5] Kurt Schrader D OR 5 2014-09-10 False L000580 Rep. Lujan Grisham, Michelle [D-NM-1] Michelle Lujan Grisham D NM 1 2014-09-11 False C001092 Rep. Collins, Chris [R-NY-27] Chris Collins R NY 27 2014-09-11 False K000368 Rep. Kirkpatrick, Ann [D-AZ-1] Ann Kirkpatrick D AZ 1 2014-09-15 False R000592 Rep. Rokita, Todd [R-IN-4] Todd Rokita R IN 4 2014-09-16 False B001278 Rep. Bonamici, Suzanne [D-OR-1] Suzanne Bonamici D OR 1 2014-09-16 False Public Law 113-168 Taxation Accounting and auditing Advisory bodies Federal-Indian relations Income tax exclusion Indian social and development programs Tax administration and collection, taxpayers Taxation 00 2013-08-02 Introduced in House 2013-09-19T19:56:58Z 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.

]]> 81 2014-09-16 Passed House without amendment 2014-09-30T19:23:40Z (This measure has not been amended since it was introduced. The summary of that version is repeated here, with an updated short title.)

Tribal General Welfare Exclusion Act of 2014- 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.

]]> 82 2014-09-18 Passed Senate without amendment 2014-09-30T19:24:47Z (This measure has not been amended since it was introduced. The summary of that version is repeated here, with an updated short title.)

Tribal General Welfare Exclusion Act of 2014 - 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.

]]> 49 2014-09-26 Public Law 2014-10-06T20:48:00Z (This measure has not been amended since it was introduced. The summary of that version is repeated here, with an updated short title.)

Tribal General Welfare Exclusion Act of 2014 - 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.

]]> Tribal General Welfare Exclusion Act of 2014 Display Title Tribal General Welfare Exclusion Act of 2014 Official Title as Introduced To amend the Internal Revenue Code of 1986 to clarify the treatment of general welfare benefits provided by Indian tribes. Introduced in House IH Short Titles as Passed House Tribal General Welfare Exclusion Act of 2014 H House Short Titles as Passed Senate Tribal General Welfare Exclusion Act of 2014 S Senate Short Titles as Enacted Tribal General Welfare Exclusion Act of 2014 Short Titles as Introduced Tribal General Welfare Exclusion Act of 2013 Enrolled Bill https://www.govinfo.gov/content/pkg/BILLS-113hr3043enr/xml/BILLS-113hr3043enr.xml Received in Senate 2014-09-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr3043rds/xml/BILLS-113hr3043rds.xml Engrossed in House 2014-09-16T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr3043eh/xml/BILLS-113hr3043eh.xml Introduced in House 2013-08-02T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr3043ih/xml/BILLS-113hr3043ih.xml 2014-09-27T03:59:59Z https://www.govinfo.gov/content/pkg/PLAW-113publ168/uslm/PLAW-113publ168.xml Public Law 2014-09-26 Became Public Law No: 113-168. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.