,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cjdc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #b1 #bjac ,mr4 
,nunes 7= himself1 ,ms4 ,j5k9s1 ,mr4    
,k9d1 ,mr4 ,g]la*1 ,mr4 ,rei*]t1 ,mr4   
,b\/any1 ,mr4 ,cole1 ,ms4 ,moore1 ,ms4  
,del,bene1 ,mr4 ,crd5as1 ,mr4 ,kilm]1   
,mr4 ,valadao1 ,ms4 ,mc,collum1 ,mr4    
,mull91 & ,mr4 ,gos>7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to cl>ify
 ! treatm5t ( g5]al welf>e b5efits      
provid$ by ,indian tribes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,tribal 
,g5]al ,welf>e ,exclusion ,act ( #bjac4 
#b4 ,indian g5]al welf>e b5efits  7a7 ,9
 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt]  
#a ( ! ,int]nal ,rev5ue ,code ( #aihf is
 am5d$ by ins]t+ be=e section #adj !    
foll[+ new section3  #aci;,e4 ,indian   
g5]al welf>e b5efits  7a7 ,9 g5]al      
,gross income does n include ! value (  
any ,indian g5]al welf>e b5efit4  7b7   
,indian g5]al welf>e b5efit ,= purposes 

( ?is section1 ! t]m ,indian g5]al      
welf>e b5efit includes any paym5t made  
or s]vices provid$ to or on behalf ( a  
memb] ( an ,indian tribe 7or any sp\se  
or dep5d5t ( su* a memb]7 pursuant to an
 ,indian tribal gov]nm5t program1 b only
 if--  7#a7 ! program is adm9i/]$ "u    
specifi$ guidel9es & does n discrim9ate 
9 favor ( memb]s ( ! gov]n+ body ( !    
tribe1 &  7#b7 ! b5efits provid$ "u su* 
program--  7,a7 are available to any    
tribal memb] :o meets su* guidel9es1    
7,b7 are = ! promotion ( g5]al welf>e1  
7,c7 are n lavi% or extravagant1 &  7,d7
 are n comp5sation = s]vices4  7c7      
,def9itions & special rules ,= purposes 
( ?is section--  7#a7 ,indian tribal    
gov]nm5t ,= purposes ( ?is section1 !   
t]m ,indian tribal gov]nm5t includes any
 ag5cies or in/rum5talities ( an ,indian
 tribal gov]nm5t & any ,alaska ,native  
regional or village corporation1 z def9$
 91 or e/abli%$ pursuant to1 ! ,alaska  
,native ,claims ,settlem5t ,act 7#dc    
,u4,s4,c4 #afja1 et seq474  7#b7        

,dep5d5t ,! t]m dep5d5t has ! mean+ giv5
 su* t]m by section #aeb1 det]m9$ )\t   
reg>d to subsections 7b77#a71 7b77#b71 &
 7d77#a77;,b74  7#c7 ,lavi% or          
extravagant ,! ,secret>y %all1 9        
consultation ) ! ,tribal ,advisory      
,committee 7z e/abli%$ "u section #c7;a7
 ( ! ,tribal ,g5]al ,welf>e ,exclusion  
,act ( #bjac71 e/abli% guidel9es = :at  
con/itutes lavi% or extravagant b5efits 
) respect to ,indian tribal gov]nm5t    
programs4  7#d7 ,e/abli%m5t ( tribal    
gov]nm5t program ,a program %all n fail 
to be treat$ z an ,indian tribal        
gov]nm5t program solely by reason ( !   
program be+ e/abli%$ by tribal cu/om or 
gov]nm5t practice4  7#e7 ,c]emonial     
activities ,any items ( cultural        
significance1 reimbursem5t ( co/s1 or   
ca% honor>ium = p>ticipation 9 cultural 
or c]emonial activities = ! transmission
 ( tribal culture %all n be treat$ z    
comp5sation = s]vices4  4  7b7 ,con=m+  
am5dm5t ,! table ( sections = "p ,,iii (
 sub*apt] ,b ( *apt] #a ( su* ,code is  

am5d$ by ins]t+ be=e ! item relat+ to   
section #adj ! foll[+ new item3  ,sec4  
#aci;,e4 ,indian g5]al welf>e b5efits4  
4  7c7 ,/atutory con/ruction            
,ambiguities 9 section #aci;,e ( su*    
,code1 z add$ by ?is ,act1 %all be      
resolv$ 9 favor ( ,indian tribal        
gov]nm5ts & def]5ce %all be giv5 to     
,indian tribal gov]nm5ts = ! programs   
adm9i/]$ & au?oriz$ by ! tribe to b5efit
 ! g5]al welf>e ( ! tribal community4   
7d7 ,effective date  7#a7 ,9 g5]al ,!   
am5dm5ts made by ?is section %all apply 
to taxable ye>s = :i* ! p]iod (         
limitation on refund or cr$it "u section
 #feaa ( ! ,int]nal ,rev5ue ,code (     
#aihf has n expir$4  7#b7 ,"o-ye> waiv] 
( /atute ( limitations ,if ! p]iod (    
limitation on a cr$it or refund result+ 
f ! am5dm5ts made by subsection 7a7     
expires be=e ! end ( ! #a-ye> p]iod     
beg9n+ on ! date ( ! enactm5t ( ?is     
,act1 refund or cr$it ( su* ov]paym5t   
7to ! ext5t attributable to su*         
am5dm5ts7 may1 nev]!less1 be made or    

all[$ if claim !re= is fil$ be=e ! close
 ( su* #a-ye> p]iod4  #c4 ,tribal       
,advisory ,committee  7a7 ,e/abli%m5t ,!
 ,secret>y ( ! ,treasury %all e/abli% a 
,tribal ,advisory ,committee 7h]e9aft] 9
 ?is subsection ref]r$ to z !           
,committee74  7b7 ,duties  7#a7         
,implem5tation ,! ,committee %all advise
 ! ,secret>y on matt]s relat+ to !      
taxation ( ,indians4  7#b7 ,education & 
tra9+ ,! ,secret>y %all1 9 consultation 
) ! ,committee1 e/abli% & require--     
7,a7 tra9+ & education = int]nal rev5ue 
field ag5ts :o adm9i/] & en=ce int]nal  
rev5ue laws ) respect to ,indian tribes 
on ,f$]al ,indian law & ! ,f$]al        
,gov]nm5t's unique legal treaty & tru/  
relation%ip ) ,indian tribal gov]nm5ts1 
&  7,b7 tra9+ ( su* int]nal rev5ue field
 ag5ts1 & provision ( tra9+ & te*nical  
assi/ance to tribal f9ancial (fic]s1    
ab\t implem5tation ( ?is ,act & !       
am5dm5ts made !reby4  7c7 ,memb]%ip     
7#a7 ,9 g5]al ,! ,committee %all be     
compos$ ( #g memb]s appo9t$ z foll[s3   

7,a7 ,?ree memb]s appo9t$ by ! ,secret>y
 ( ! ,treasury4  7,b7 ,"o memb] appo9t$ 
by ! ,*airman1 & "o memb] appo9t$ by !  
,rank+ ,memb]1 ( ! ,committee on ,ways &
 ,means ( ! ,h\se ( ,repres5tatives4    
7,c7 ,"o memb] appo9t$ by ! ,*airman1 & 
"o memb] appo9t$ by ! ,rank+ ,memb]1 ( !
 ,committee on ,f9ance ( ! ,s5ate4  7#b7
 ,t]m  7,a7 ,9 g5]al ,except z provid$ 9
 subp>agraph 7,b71 ea* memb]'s t]m %all 
be #d ye>s4  7,b7 ,initial /agg]+ ,!    
fir/ appo9tm5ts made by ! ,secret>y "u  
p>agraph 7#a77;,a7 %all be = a t]m ( #b 
ye>s4  #d4 ,o!r relief = ,indian tribes 
7a7 ,tempor>y susp5sion ( exam9ations ,!
 ,secret>y ( ! ,treasury %all susp5d all
 audits & exam9ations ( ,indian tribal  
gov]nm5ts & memb]s ( ,indian tribes 7or 
any sp\se or dep5d5t ( su* a memb]71 to 
! ext5t su* an audit or exam9ation      
relates to ! exclusion ( a paym5t or    
b5efit f an ,indian tribal gov]nm5t "u !
 g5]al welf>e exclusion1 until !        
education & tra9+ prescrib$ by section  
#c7;b77#b7 ( ?is ,act is complet$4 ,!   

runn+ ( any p]iod ( limitations "u      
section #feja ( ! ,int]nal ,rev5ue ,code
 ( #aihf ) respect to ,indian tribal    
gov]nm5ts & memb]s ( ,indian tribes %all
 be susp5d$ dur+ ! p]iod dur+ :i* audits
 & exam9ations are susp5d$ "u ! prec$+  
s5t5ce4  7b7 ,waiv] ( p5alties & int]e/ 
,! ,secret>y ( ! ,treasury may waive any
 int]e/ & p5alties impos$ "u su* ,code  
on any ,indian tribal gov]nm5t or memb] 
( an ,indian tribe 7or any sp\se or     
dep5d5t ( su* a memb]7 to ! ext5t su*   
int]e/ & p5alties relate to exclud+ a   
paym5t or b5efit f gross income "u !    
g5]al welf>e exclusion4  7c7 ,def9itions
 ,= purposes ( ?is subsection--  7#a7   
,indian tribal gov]nm5t ,! t]m ,indian  
tribal gov]nm5t %all h ! mean+ giv5 su* 
t]m by section #aci;,e ( su* ,code1 z   
add$ by ?is ,act4  7#b7 ,indian tribe ,!
 t]m ,indian tribe %all h ! mean+ giv5  
su* t]m by section #de;,a7c77#f7 ( su*  
,code4