26 USC 139E - Indian general welfare benefits

U.S Code last checked for updates: Nov 22, 2024

§ 139E.

Indian general welfare benefits

(a)

In general

(b)

Indian general welfare benefit

For 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 rules

For purposes of this section—

(1)

Indian tribal government

(2)

Dependent

(3)

Lavish or extravagant

(4)

Establishment of tribal government program

(5)

Ceremonial activities

(Added Pub. L. 113–168, § 2(a), Sept. 26, 2014, 128 Stat. 1883; amended Pub. L. 115–141, div. U, title IV, § 401(a)(42), (43), Mar. 23, 2018, 132 Stat. 1186.)

cite as: 26 USC 139E