[Congressional Record Volume 160, Number 135 (Friday, September 19, 2014)]
[Extensions of Remarks]
[Page E1469]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




              TRIBAL GENERAL WELFARE EXCLUSION ACT OF 2013

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                               speech of

                             HON. TOM REED

                              of new york

                    in the house of representatives

                      Tuesday, September 16, 2014

  Mr. REED. Mr. Speaker, I take this opportunity to clarify a number of 
interpretive issues with regard to H.R. 3043 and the IRS guidance, Rev. 
Proc. 2014-35, that it generally codifies.
  In passing this legislation, Congress expects IRS to apply its 
current guidance and any future guidance that it might issue to 
implement H.R. 3043 in a manner that does not impose significant 
administrative burdens on either a Nation or its members in 
administering the safe harbor programs. Thus, for example, we expect 
that a Nation may establish a program meeting the safe harbor program 
standards for the benefit of all of its members relying on 
certification and recoupment procedures.
  Further, in applying the current guidance for prior periods, Congress 
expects that the IRS will not challenge arrangements that are 
consistent with the spirit of the guidance in terms of what payments 
are eligible and without regard to specific documentation and similar 
requirements imposed by the guidance.
  Finally, with respect to the provision in H.R. 3043 suspending 
current audits and examinations, Congress intends that it apply to all 
payments and benefits from a tribal government to its members for their 
general welfare and further, that a tribal government may, at its 
option, waive suspension of its examination.

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