Data / Federal rules / 2024-20826
Tribal General Welfare Benefits
The Internal Revenue Service published this proposed rule in the Federal Register on September 17, 2024. Comments closed on December 16, 2024.
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What the agency says
This document contains proposed regulations regarding the exclusion from gross income of certain Tribal general welfare benefits. The proposed regulations address the requirements that would apply to determine whether the benefits that an Indian Tribal government program provides qualify as Tribal general welfare benefits. These proposed regulations would affect Indian Tribal governments, agencies or instrumentalities of such governments, Federally-recognized Tribes, members of such Tribes, such members' spouses and dependents, and other Tribal program participants. This document also requests comments on certain provisions and provides a notice of a public hearing on the proposed regulations that will be in addition to Tribal consultation on the proposed regulations.
Key facts
- Document number
- 2024-20826
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and notice of public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 17, 2024
- Comments due
- December 16, 2024
- Dates
- Comments: Electronic or written comments on this proposed rule from the public must be received by December 16, 2024.
- Docket
- REG-106851-21
- Regulation ID (RIN)
- 1545-BQ95
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 24
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Read from the Federal Register API, last updated 2026-10-24. 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.