{"abstract":"This document contains proposed regulations regarding the exclusion from gross income of certain Tribal general welfare benefits. The proposed regulations address the requirements that would apply to determine whether the benefits that an Indian Tribal government program provides qualify as Tribal general welfare benefits. These proposed regulations would affect Indian Tribal governments, agencies or instrumentalities of such governments, Federally-recognized Tribes, members of such Tribes, such members' spouses and dependents, and other Tribal program participants. This document also requests comments on certain provisions and provides a notice of a public hearing on the proposed regulations that will be in addition to Tribal consultation on the proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/09/17/2024-20826.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 75990","comment_url":"http://www.regulations.gov/commenton/IRS-2024-0047-0001","comments_close_on":"2024-12-16","correction_of":null,"corrections":[],"dates":"Comments: Electronic or written comments on this proposed rule from the public must be received by December 16, 2024.","disposition_notes":null,"docket_ids":["REG-106851-21"],"dockets":[{"supporting_documents":[{"title":"REG-106851-21 Public Hearing Agenda","document_id":"IRS-2024-0047-0048"}],"agency_name":"IRS","documents":[{"comment_count":11254,"comment_start_date":"2024-09-17","updated_at":"2025-02-04T00:55:56.867-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0047-0001","allow_late_comments":true,"id":"IRS-2024-0047-0001","comment_end_date":"2024-12-17","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":1,"id":"IRS-2024-0047","title":"Tribal General Welfare Benefits (REG-106851-21)"}],"document_number":"2024-20826","effective_on":null,"end_page":76013,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/09/17/2024-20826.xml","html_url":"https://www.federalregister.gov/documents/2024/09/17/2024-20826/tribal-general-welfare-benefits","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-20826?publication_date=2024-09-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-09-17/2024-20826/mods.xml","not_received_for_publication":null,"page_length":24,"page_views":{"count":2656,"last_updated":"2026-08-23 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-09-17/pdf/2024-20826.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-20826.pdf?1726231523","publication_date":"2024-09-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/09/17/2024-20826.txt","regulation_id_number_info":{"1545-BQ95":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BQ95/indian-general-welfare-benefits-under-section-139e","title":"Indian General Welfare Benefits under Section 139E","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BQ95&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ95"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"REG-106851-21 Public Hearing Agenda","document_id":"IRS-2024-0047-0048"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ95/indian-general-welfare-benefits-under-section-139e","title":"Indian General Welfare Benefits under Section 139E"},"comments_count":11254,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0047","supporting_documents_count":1,"docket_id":"IRS-2024-0047","document_id":"IRS-2024-0047-0001","regulation_id_number":"1545-BQ95","title":"Tribal General Welfare Benefits (REG-106851-21)","checked_regulationsdotgov_at":"2025-02-05T01:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2024-0047-0001","significant":false,"signing_date":null,"start_page":75990,"subtype":null,"title":"Tribal General Welfare Benefits","toc_doc":"Tribal General Welfare Benefits","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":89}