Data / Federal rules / 2026-08613
Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
The Internal Revenue Service published this final rule in the Federal Register on May 4, 2026. It took effect on May 4, 2026.
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What the agency says
This document contains final regulations providing that amounts paid to a member of an Indian Tribe as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified retirement plan benefits and contributions. These regulations affect participants, beneficiaries, sponsors, and administrators of Tribal plans.
Key facts
- Document number
- 2026-08613
- Type
- Final rule
- Action
- Final Regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- May 4, 2026
- Takes effect
- May 4, 2026
- Dates
- Effective Date: These regulations are effective on May 4, 2026.
- Docket
- TD 10046
- Regulation ID (RIN)
- 1545-BL61
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 4
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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.