S. 1507 · 113th Congress
Tribal General Welfare Exclusion Act of 2013
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
MoranSponsor25 cosponsors · 15 D, 10 R
D
Heitkamp
JT
R
Thune
MC
R
Crapo
MH
D
Heinrich
MB
D
Begich
TJ
D
Johnson
LM
R
Murkowski
JI
R
Inhofe
MU
D
Udall
TU
D
Udall
PM
D
Murray
JH
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Hoeven
DS
D
Stabenow
MB
D
Bennet
JT
D
Tester
ME
R
Enzi
JW
D
Walsh
AF
D
Franken
DF
R
Fischer
AK
D
Klobuchar
MJ
R
Johanns
JI
R
Isakson
MC
D
Cantwell
PR
R
Roberts
BS
D
Schatz1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in Senate · Sep 17, 2013
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Tribal General Welfare Exclusion Act of 2013
Latest action (Sep 17, 2013): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Sep 17, 2013
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.