US Congress Senate Bill 1507 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on September 17 2013 - 25% progression, died in committee
Action: 2013-09-17 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

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

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

Date	Chamber	Action
2013-09-17	Senate	Read twice and referred to the Committee on Finance.

HB3043 (Same As) 2014-09-26 - Became Public Law No: 113-168.

Type	Source
Summary	https://www.congress.gov/bill/113th-congress/senate-bill/1507/all-info
Text	https://www.congress.gov/113/bills/s1507/BILLS-113s1507is.pdf