#aacth ,,congress #b;d ,session ,h4 ,r4 #cjdc ,,an ,,act ,to amend the ,internal ,revenue ,code of #aihf to clarify the treatment of general welfare benefits provided by ,indian tribes4 #a4 ,short title ,this ,act may be cited as the ,tribal ,general ,welfare ,exclusion ,act of #bjad4 #b4 ,indian general welfare benefits 7a7 ,in general ,part ,,iii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting before section #adj the following new section3 #aci;,e4 ,indian general welfare benefits 7a7 ,in general ,gross income does not include the value of any ,indian general welfare benefit4 7b7 ,indian general welfare benefit ,for purposes of this section1 the term ,indian general welfare benefit includes any payment made or services provided to or on behalf of a member of an ,indian tribe 7or any spouse or dependent of such a member7 pursuant to an ,indian tribal government program1 but only if-- 7#a7 the program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the tribe1 and 7#b7 the benefits provided under such program-- 7,a7 are available to any tribal member who meets such guidelines1 7,b7 are for the promotion of general welfare1 7,c7 are not lavish or extravagant1 and 7,d7 are not compensation for services4 7c7 ,definitions and special rules ,for purposes of this section-- 7#a7 ,indian tribal government ,for purposes of this section1 the term ,indian tribal government includes any agencies or instrumentalities of an ,indian tribal government and any ,alaska ,native regional or village corporation1 as defined in1 or established pursuant to1 the ,alaska ,native ,claims ,settlement ,act 7#dc ,u4,s4,c4 #afja1 et seq474 7#b7 ,dependent ,the term dependent has the meaning given such term by section #aeb1 determined without regard to subsections 7b77#a71 7b77#b71 and 7d77#a77;,b74 7#c7 ,lavish or extravagant ,the ,secretary shall1 in consultation with the ,tribal ,advisory ,committee 7as established under section #c7;a7 of the ,tribal ,general ,welfare ,exclusion ,act of #bjac71 establish guidelines for what constitutes lavish or extravagant benefits with respect to ,indian tribal government programs4 7#d7 ,establishment of tribal government program ,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 practice4 7#e7 ,ceremonial activities ,any items of cultural significance1 reimbursement of costs1 or cash honorarium for participation in cultural or ceremonial activities for the transmission of tribal culture shall not be treated as compensation for services4 4 7b7 ,conforming amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a of such ,code is amended by inserting before the item relating to section #adj the following new item3 ,sec4 #aci;,e4 ,indian general welfare benefits4 4 7c7 ,statutory construction ,ambiguities in section #aci;,e of such ,code1 as added by this ,act1 shall be resolved in favor of ,indian tribal governments and deference shall be given to ,indian tribal governments for the programs administered and authorized by the tribe to benefit the general welfare of the tribal community4 7d7 ,effective date 7#a7 ,in general ,the amendments made by this section shall apply to taxable years for which the period of limitation on refund or credit under section #feaa of the ,internal ,revenue ,code of #aihf has not expired4 7#b7 ,one-year waiver of statute of limitations ,if the period of limitation on a credit or refund resulting from the amendments made by subsection 7a7 expires before the end of the #a-year period beginning on the date of the enactment of this ,act1 refund or credit of such overpayment 7to the extent attributable to such amendments7 may1 nevertheless1 be made or allowed if claim therefor is filed before the close of such #a-year period4 #c4 ,tribal ,advisory ,committee 7a7 ,establishment ,the ,secretary of the ,treasury shall establish a ,tribal ,advisory ,committee 7hereinafter in this subsection referred to as the ,committee74 7b7 ,duties 7#a7 ,implementation ,the ,committee shall advise the ,secretary on matters relating to the taxation of ,indians4 7#b7 ,education and training ,the ,secretary shall1 in consultation with the ,committee1 establish and require-- 7,a7 training and education for internal revenue field agents who administer and enforce internal revenue laws with respect to ,indian tribes on ,federal ,indian law and the ,federal ,government's unique legal treaty and trust relationship with ,indian tribal governments1 and 7,b7 training of such internal revenue field agents1 and provision of training and technical assistance to tribal financial officers1 about implementation of this ,act and the amendments made thereby4 7c7 ,membership 7#a7 ,in general ,the ,committee shall be composed of #g members appointed as follows3 7,a7 ,three members appointed by the ,secretary of the ,treasury4 7,b7 ,one member appointed by the ,chairman1 and one member appointed by the ,ranking ,member1 of the ,committee on ,ways and ,means of the ,house of ,representatives4 7,c7 ,one member appointed by the ,chairman1 and one member appointed by the ,ranking ,member1 of the ,committee on ,finance of the ,senate4 7#b7 ,term 7,a7 ,in general ,except as provided in subparagraph 7,b71 each member's term shall be #d years4 7,b7 ,initial staggering ,the first appointments made by the ,secretary under paragraph 7#a77;,a7 shall be for a term of #b years4 #d4 ,other relief for ,indian tribes 7a7 ,temporary suspension of examinations ,the ,secretary of the ,treasury shall suspend all audits and examinations of ,indian tribal governments and members of ,indian tribes 7or any spouse or dependent of such a member71 to the extent such an audit or examination relates to the exclusion of a payment or benefit from an ,indian tribal government under the general welfare exclusion1 until the education and training prescribed by section #c7;b77#b7 of this ,act is completed4 ,the running of any period of limitations under section #feja of the ,internal ,revenue ,code of #aihf with respect to ,indian tribal governments and members of ,indian tribes shall be suspended during the period during which audits and examinations are suspended under the preceding sentence4 7b7 ,waiver of penalties and interest ,the ,secretary of the ,treasury may waive any interest and penalties imposed under such ,code on any ,indian tribal government or member of an ,indian tribe 7or any spouse or dependent of such a member7 to the extent such interest and penalties relate to excluding a payment or benefit from gross income under the general welfare exclusion4 7c7 ,definitions ,for purposes of this subsection-- 7#a7 ,indian tribal government ,the term ,indian tribal government shall have the meaning given such term by section #aci;,e of such ,code1 as added by this ,act4 7#b7 ,indian tribe ,the term ,indian tribe shall have the meaning given such term by section #de;,a7c77#f7 of such ,code4 ,passed the ,house of ,representatives ,september #af1 #bjad4;,clerk4