General Welfare Exclusion  Clears the House


General Welfare Exclusion Clears the House

September 16, 2014

Democrats and Republicans came together last night with a strongly supported bipartisan vote on the General Welfare Exclusion Act [H.R. 3043]. The Act cleared the House of Representatives by more than the two-thirds majority needed when an item is placed on the suspension calendar. The legislation was sponsored by Congressman Devin Nunes (R-CA) and provides concrete rules and a legislative framework for tribal general welfare.

The Bill is intended to build on the Final Guidancereleased by the Internal Revenue Service (IRS) in June 2014 and directs the Treasury Department to (1) establish a Tribal Advisory Committee to advise the IRS and Treasury on matters relating to taxation of Indians; (2) establish and provide training and education for IRS agents and tribal financial officers about the new provisions; and (3) suspend audits and examinations of Indian tribal governments members related to the general welfare exclusion until this education has been provided. The Joint Committee on Taxation has scored H.R. 3043 to have a negligible effect on federal revenues. 

What's Next

The Bill will now go to the Senate for consideration under Unanimous Consent. The expectation is that the Senate will vote on the bill shortly as it looks to finish business this week before going on recess.

For more information, please contact Kayla Gebeck, or (202) 770-8321.

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