# Tribal General Welfare Benefits
> **IRS** · Final rule. · Published 2025-12-16 · Effective 2025-12-16 · 90 FR 58378
## Document
- **Document number:** 2025-22873
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 58378
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/12/16/2025-22873/tribal-general-welfare-benefits)
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