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TREAS/IRS RIN: 1545-BQ95 Publication ID: Spring 2024 
Title: ●Indian General Welfare Benefits under Section 139E 
Abstract:

Section 139E of the Internal Revenue Code provides an exclusion from gross income for the value of any Indian general welfare benefit.  An Indian general welfare benefit includes payments made or services provided to or on behalf of a member of an Indian tribe (or any spouse or dependent of such member) under an Indian tribal government program.  These regulations would provide guidance under section 139E.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 139E    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2024 
Additional Information: Drafting attorneys: Jonathan Dunlap, (202) 317-5350 Dominic Dimattia, (202) 317-4735 Reviewing attorney: Lisa Mojiri-Azad, (202) 317-4649 Treasury attorney: Kimberly Koch, (202) 381-6934 and Vivek Chandrasekhar, (202) 622-1082 REG-106851-21 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Tribal 
Small Entities Affected: Governmental Jurisdictions  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Karla M. Meola
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4040,
Washington, DC 20224
Phone:202 317-4662
Email: karla.m.meola@irscounsel.treas.gov