[Congressional Record (Bound Edition), Volume 160 (2014), Part 10]
[Senate]
[Pages 14967-14968]
[From the U.S. Government Publishing Office, www.gpo.gov]




                         H.R. 3043 AND S. 1507

  Mr. MORAN. I wish to engage in a colloquy with the chairman of the 
Finance Committee, Senator Wyden, and with Senator Heitkamp, to clarify 
several questions that have arisen since H.R. 3043 and S. 1507 were 
introduced.
  I say to the chairman, the term general welfare is found in the 
Preamble to the Constitution, and the power and duty of governments to 
promote the general welfare is at the core of our service to the 
people. Indian Tribes, through treaties, agreements, and statutes, 
reserved their original, inherent right to self-government, and Tribal 
governments are in the best position to determine the general welfare 
interests of the Indian people. H.R. 3043 and S. 1507 are intended to 
respect the right of Indian Tribes to provide for the general welfare 
of Tribal members.
  I ask the chairman, is it your understanding that in interpreting the 
meaning of the requirement under the bill that Indian Tribal government 
programs be ``for the promotion of the general welfare,'' it is 
intended that the IRS will apply this requirement in a manner no less 
favorable than the safe harbor approach provided for in Revenue 
Procedure 2014-35, and in no event will the IRS require an 
individualized determination of financial need where a Tribal program 
meets all other requirements of new section 139E as added by the bill?
  Mr. WYDEN. The Senator is correct. I want to express my full support 
for the administrative guidance issued by the IRS in Rev. Proc. 2014-
35. I would also point out to the Senator that the bill requires under 
its ``Statutory Construction'' provision of section 2(c), that any 
ambiguities in new Code section 139E shall be resolved by the IRS in 
favor of Indian Tribal governments and deference shall be given to 
Indian Tribal governments for programs administered and authorized by 
the Tribe to benefit the general welfare of the Tribal community.
  Ms. HEITKAMP. As the chairman knows, there have been concerns 
expressed in Indian Country that the IRS may take the occasion of 
passage of H.R. 3043 or S. 1507 to retrench, narrow

[[Page 14968]]

or possibly withdraw the administrative guidance provided in Rev. Proc. 
2014-35 after enactment of the bill. As the sponsor of this 
legislation, I would like to say that would be contrary to the intent 
of Congress.
  Mr. WYDEN. I fully share the Senator's concern and want to assure her 
as well as Tribal interests that the Congressional intent, as well as 
mine as chairman of the Finance Committee, is to expand rather than 
restrict the safe harbor provisions in Rev. Proc. 2014-35. The purpose 
of this legislation is to further empower Tribal self-determination. 
Tribes, and not the IRS, are in the best position to determine the 
needs of their members and provide for the general welfare of their 
Tribal citizens and communities.

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