NAFOA has prepared a template support letter to assist tribes in submitting comments on the Dear Tribal Leader Letter issued by the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS).

These proposed regulations implement Section 139E of the Internal Revenue Code, which provides clarity on the tax treatment of tribal general welfare benefits. The rules are a critical step in recognizing and respecting Tribal sovereignty and deferring to tribes on determinations about their programs. Importantly, the proposed rules provide tribes the flexibility to allocate revenues, including gaming revenues, toward programs that serve their communities’ needs.

It is critical that tribes submit comments to actively show their support for the proposed rules and ensure that tribal voices are a central part of this process.

NAFOA’s template support letter outlines these key provisions while also encouraging the Treasury to issue supplemental guidance on trust arrangements, address interactions with federal assistance programs, and provide training and resources to ensure effective implementation.

Submit Your Feedback:

Treasury is accepting comments until December 17, 2024, at 11:59 p.m. Alaska Time. Comments can be submitted via email to tribal.consult@treasury.gov.

Use NAFOA’s support letter template to share your perspective and advocate for these important provisions.