The Treasury Department and the Internal Revenue Service issued a Notice of Proposed Rulemaking on Friday to implement Section 139E of the Tax Code, created by the Tribal General Welfare Exclusion Act ...
The U.S. Department of the Treasury and IRS on Dec. 15, 2025, released long-awaited final regulations (Regulations) on the Tribal General Welfare Exclusion (GWE) Act of 2014 (Act). The Regulations ...