This week, the Treasury will be allowing comments to be submitted concerning guidance under the Tribal General Welfare Exclusion Act (the “GWE”). Written comments are due by this Friday January 13, 2023. The GWE is one of the most important Tribal tax laws ever enacted. It is important for Indian Country to capitalize on the opportunity to ensure that future guidance respects tribal sovereignty so that each tribe can continue to design its own general welfare programs to meet the needs of its citizens.
NAFOA encourages all Tribes to submit written comments, which can consist of a simple email to firstname.lastname@example.org. The more Tribes that reiterate the need for IRS to defer to Tribal decisions with regard to citizen assistance, the easier it will be for the Tribal Treasury Advisory Committee (TTAC) and others who are working with the Treasury to develop favorable, flexible, and Tribal-centered guidance.
An email or letter urging the Treasury to extend the consultation period, to provide maximum deference to Tribal decision-making, and to continue its work with the TTAC on tribal-developed proposed regulations before publishing additional Treasury guidance will help.
If you have time for formal comments, we are attaching a template that includes some of the more common comments we have consistently received from Tribes throughout the country. These can be adopted as-is or tailored to address your specific Tribal priorities.