Tribal General Welfare Exclusion Act of 2014
Public Law 113-168 · H.R. 3043 · 113th Congress · began in the House
Signed by Barack Obama (D) on Sep 26, 2014 · Taxation
Sponsor: Rep. Devin Nunes (R-CA-22)
Cosponsors (61): Rep. Lynn Jenkins, Rep. Ron Kind,
Passage votes
- HouseVoice vote
- SenateUnanimous consent
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Tribal General Welfare Exclusion Act of 2014 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines "Indian general welfare benefit" as any payment made or services provided to or on behalf of a member of an Indian tribe under an Indian tribal government program if: (1) such program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the Indian tribe; and (2) the program benefits are available to any tribal member, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services.
Directs the Secretary of the Treasury to: (1) establish a Tribal Advisory Committee to advise the Secretary on the taxation of Indians, (2) establish and require training and education for Internal Revenue Service (IRS) field agents on federal Indian law and the implementation of this Act, and (3) suspend audits and examinations of Indian tribal governments and members of Indian tribes and waive any interest or tax penalties related to the exclusion from gross income of Indian general welfare benefits.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Related bills
2 bills the Library of Congress relates to this one.
H.R. 1Related bill
Tax Reform Act of 2014
S. 1507Identical bill
Tribal General Welfare Exclusion Act of 2013
Data notes
Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 13 actions.
- Sep 26, 2014Became lawBecame law · Became Public Law No: 113-168.
- Became lawBecame law · Signed by President.
- Sep 23, 2014FloorFloor · Presented to President.
- Sep 19, 2014FloorFloor · Message on Senate action sent to the House.
- Sep 18, 2014FloorFloor · Passed Senate without amendment by Unanimous Consent.
- Sep 17, 2014CommitteeCommittee · Received in the Senate, read twice.
- Sep 16, 2014FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · On motion to suspend the rules and pass the bill Agreed to by voice vote.
- FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 3043.
- FloorFloor · Considered under suspension of the rules.
- FloorFloor · Mr. Nunes moved to suspend the rules and pass the bill.
- Aug 2, 2013CommitteeCommittee · Referred to the House Committee on Ways and Means.
- IntroducedIntroduced · Introduced in House
Data notes
Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.
Amendments
No amendments to this bill are on record.
Data notes
Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.
Official record
The bill’s full text is on Congress.gov. Data through Oct 7, 2026.