{"identifier":"/us/usc/t26/s139E","title":26,"num":"\u00a7\u202f139E.","heading":"Indian general welfare benefits","text":"\u00a7\u202f139E.\nIndian general welfare benefits\n(a)\nIn general\nGross income does not include the value of any Indian general welfare benefit.\n(b)\nIndian general welfare benefit\nFor purposes of this section, the term \u201cIndian general welfare benefit\u201d includes any payment made or services provided to or on behalf of a member of an Indian tribe (or any spouse or dependent of such a member) pursuant to an Indian tribal government program, but only if\u2014\n(1) the program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the tribe, and\n(2) the benefits provided under such program\u2014\n(A) are available to any tribal member who meets such guidelines,\n(B) are for the promotion of general welfare,\n(C) are not lavish or extravagant, and\n(D) are not compensation for services.\n(c)\nDefinitions and special rules\nFor purposes of this section\u2014\n(1)\nIndian tribal government\nFor purposes of this section, the term \u201cIndian tribal government\u201d includes any agencies or instrumentalities of an Indian tribal government and any Alaska Native regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (\n43 U.S.C. 1601\n(2)\nDependent\nThe term \u201cdependent\u201d has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B).\n(3)\nLavish or extravagant\nThe Secretary shall, in consultation with the Tribal Advisory Committee (as established under section 3(a) of the Tribal General Welfare Exclusion Act of 2014), establish guidelines for what constitutes lavish or extravagant benefits with respect to Indian tribal government programs.\n(4)\nEstablishment of tribal government program\nA program shall not fail to be treated as an Indian tribal government program solely by reason of the program being established by tribal custom or government practice.\n(5)\nCeremonial activities\nAny items of cultural significance, reimbursement of costs, or cash honorarium for participation in cultural or ceremonial activities for the transmission of tribal culture shall not be treated as compensation for services.","url":"https://projectusc.org/usc/t26/s139E.html","content":[{"t":"sec","id":"/us/usc/t26/s139E","children":[{"t":"num","text":"\u00a7\u202f139E."},{"t":"heading","text":"Indian general welfare benefits"},{"t":"subsec","id":"/us/usc/t26/s139E/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Gross income does not include the value of any Indian general welfare benefit.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139E/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Indian general welfare benefit"},{"t":"chapeau","text":"For purposes of this section, the term \u201cIndian general welfare benefit\u201d includes any payment made or services provided to or on behalf of a member of an Indian tribe (or any spouse or dependent of such a member) pursuant to an Indian tribal government program, but only if\u2014"},{"t":"para","id":"/us/usc/t26/s139E/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" the program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the tribe, and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139E/b/2","children":[{"t":"num","text":"(2)"},{"t":"chapeau","text":" the benefits provided under such program\u2014"},{"t":"subpara","id":"/us/usc/t26/s139E/b/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" are available to any tribal member who meets such guidelines,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s139E/b/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" are for the promotion of general welfare,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s139E/b/2/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" are not lavish or extravagant, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s139E/b/2/D","children":[{"t":"num","text":"(D)"},{"t":"content","text":" are not compensation for services.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139E/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Definitions and special rules"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s139E/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Indian tribal government"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, the term \u201cIndian tribal government\u201d includes any agencies or instrumentalities of an Indian tribal government and any Alaska Native regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (","children":[{"t":"ref","text":"43 U.S.C. 1601","href":"/us/usc/t43/s1601","tail":" et seq.)."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139E/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Dependent"},{"t":"content","children":[{"t":"p","text":"The term \u201cdependent\u201d has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139E/c/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Lavish or extravagant"},{"t":"content","children":[{"t":"p","text":"The Secretary shall, in consultation with the Tribal Advisory Committee (as established under section 3(a) of the Tribal General Welfare Exclusion Act of 2014), establish guidelines for what constitutes lavish or extravagant benefits with respect to Indian tribal government programs.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139E/c/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Establishment of tribal government program"},{"t":"content","children":[{"t":"p","text":"A program shall not fail to be treated as an Indian tribal government program solely by reason of the program being established by tribal custom or government practice.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139E/c/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Ceremonial activities"},{"t":"content","children":[{"t":"p","text":"Any items of cultural significance, reimbursement of costs, or cash honorarium for participation in cultural or ceremonial activities for the transmission of tribal culture shall not be treated as compensation for services.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}