other · IRS · Rule · Published 2025-12-16 · Effective 2025-12-16 · 90 FR 58378
Document
Document number
2025-22873
Federal Register citation
90 FR 58378
CFR reference
26 CFR 1
Type
Rule
Action
Final rule.
Category
other
Sub-agency
IRS
Publication date
2025-12-16
Effective date
2025-12-16
Treasury docket
TD 10040
Abstract
This document contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits. The regulations address the requirements that apply to determine whether the benefits an Indian Tribal government program provides qualify as Tribal general welfare benefits. These regulations 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.