Data / Federal rules / 2025-22873
Tribal General Welfare Benefits
The Internal Revenue Service published this final rule in the Federal Register on December 16, 2025. It took effect on December 16, 2025.
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What the agency says
This document contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits. The regulations address the requirements that apply to determine whether the benefits an Indian Tribal government program provides qualify as Tribal general welfare benefits. These regulations 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.
Key facts
- Document number
- 2025-22873
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 16, 2025
- Takes effect
- December 16, 2025
- Dates
- Effective date: These final regulations are effective on December 16, 2025.
- Docket
- TD 10040
- Regulation ID (RIN)
- 1545-BQ95
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 28
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