3.0.0 1507 2023-01-11T13:24:06Z 2023-01-11T13:24:06Z Senate S S 2013-09-17 113 ssfi00 Finance Committee Senate Standing Referred to 2013-09-17T15:16:57Z 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 2014 113 3043 HR 2014-09-26 Became Public Law No: 113-168. Identical bill CRS 2013-09-17 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2013-09-17 Introduced in Senate IntroReferral 10000 9 Library of Congress M000934 Sen. Moran, Jerry [R-KS] Jerry Moran R KS N H001069 Sen. Heitkamp, Heidi [D-ND] Heidi Heitkamp D ND 2013-09-17 True T000250 Sen. Thune, John [R-SD] John Thune R SD R. 2013-09-25 False C000880 Sen. Crapo, Mike [R-ID] Mike Crapo R ID 2013-10-29 False H001046 Sen. Heinrich, Martin [D-NM] Martin Heinrich D NM T. 2013-11-18 False B001265 Sen. Begich, Mark [D-AK] Mark Begich D AK 2013-12-10 False M001153 Sen. Murkowski, Lisa [R-AK] Lisa Murkowski R AK 2013-12-18 False J000177 Sen. Johnson, Tim [D-SD] TIM JOHNSON D SD 2013-12-18 False I000024 Sen. Inhofe, James M. [R-OK] Jim Inhofe R OK 2014-01-27 False U000038 Sen. Udall, Mark [D-CO] MARK UDALL D CO 2014-01-28 False U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2014-02-03 False M001111 Sen. Murray, Patty [D-WA] Patty Murray D WA 2014-02-06 False H001061 Sen. Hoeven, John [R-ND] John Hoeven R ND 2014-03-06 False S000770 Sen. Stabenow, Debbie [D-MI] Debbie Stabenow D MI 2014-03-10 False B001267 Sen. Bennet, Michael F. [D-CO] Michael Bennet D CO 2014-03-13 False T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT 2014-03-26 False E000285 Sen. Enzi, Michael B. [R-WY] MICHAEL ENZI R WY B. 2014-04-10 False W000818 Sen. Walsh, John E. [D-MT] John Walsh D MT E. 2014-05-12 False F000457 Sen. Franken, Al [D-MN] Al Franken D MN 2014-05-21 False F000463 Sen. Fischer, Deb [R-NE] Deb Fischer R NE 2014-07-10 False K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2014-07-22 False J000291 Sen. Johanns, Mike [R-NE] Mike Johanns R NE 2014-07-30 False I000055 Sen. Isakson, Johnny [R-GA] Johnny Isakson R GA 2014-08-01 False C000127 Sen. Cantwell, Maria [D-WA] Maria Cantwell D WA 2014-09-16 False R000307 Sen. Roberts, Pat [R-KS] PAT ROBERTS R KS 2014-09-17 False S001194 Sen. Schatz, Brian [D-HI] Brian Schatz D HI 2014-09-18 False H.R.3043 https://www.congress.gov/bill/113th-congress/house-bill/3043 Taxation Accounting and auditing Advisory bodies Federal-Indian relations Income tax exclusion Indian social and development programs Tax administration and collection, taxpayers Taxation 00 2013-09-17 Introduced in Senate 2013-09-25T13:48:21Z 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.

]]> Tribal General Welfare Exclusion Act of 2013 Display Title Tribal General Welfare Exclusion Act of 2013 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of general welfare benefits provided by Indian tribes. Introduced in Senate IS Short Titles as Introduced Tribal General Welfare Exclusion Act of 2013 Introduced in Senate 2013-09-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s1507is/xml/BILLS-113s1507is.xml 2013-09-17 Read twice and referred to the Committee on Finance. 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.