US Code
PART III— ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139E. Indian general welfare benefits

(a) In generalGross income does not include the value of any Indian general welfare benefit.
(b) Indian general welfare benefitFor purposes of this section, the term “Indian general welfare benefit” 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—(1) the program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the tribe, and
(2) the benefits provided under such program—(A) are available to any tribal member who meets such guidelines,
(B) are for the promotion of general welfare,
(C) are not lavish or extravagant, and
(D) are not compensation for services.
(c) Definitions and special rulesFor purposes of this section—(1) Indian tribal governmentFor purposes of this section, the term “Indian tribal government” 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 (43 U.S.C. 1601 et seq.).
(2) DependentThe term “dependent” has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B).
(3) Lavish or extravagantThe 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.
(4) Establishment of tribal government programA 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.
(5) Ceremonial activitiesAny 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.

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