Tribal General Welfare Exclusion Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines "Indian general welfare benefit" as any payment made or services provided to or on behalf of a member of an Indian tribe under an Indian tribal government program if: (1) such program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the Indian tribe; and (2) the program benefits are available to any tribal member, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services.
Directs the Secretary of the Treasury to: (1) establish a Tribal Advisory Committee to advise the Secretary on the taxation of Indians, (2) establish and require training and education for Internal Revenue Service (IRS) field agents on federal Indian law and the implementation of this Act, and (3) suspend audits and examinations of Indian tribal governments and members of Indian tribes and waive any interest or tax penalties related to the exclusion from gross income of Indian general welfare benefits.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2014-09-26 | President | Became Public Law No: 113-168. | House floor actions |
| 2014-09-26 | President | Signed by President. | House floor actions |
| 2014-09-23 | Floor | Presented to President. | House floor actions |
| 2014-09-19 | Floor | Message on Senate action sent to the House. | Senate |
| 2014-09-18 | Floor | Passed Senate without amendment by Unanimous Consent. (consideration: CR S5862) | Senate |
| 2014-09-17 | IntroReferral | Received in the Senate, read twice. | Senate |
| 2014-09-16 | Floor | Motion to reconsider laid on the table Agreed to without objection. | House floor actions |
| 2014-09-16 | Floor | On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7600) | House floor actions |
| 2014-09-16 | Floor | DEBATE - The House proceeded with forty minutes of debate on H.R. 3043. | House floor actions |
| 2014-09-16 | Floor | Considered under suspension of the rules. (consideration: CR H7599-7603) | House floor actions |
| 2014-09-16 | Floor | Mr. Nunes moved to suspend the rules and pass the bill. | House floor actions |
| 2013-08-02 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
| 2013-08-02 | IntroReferral | Introduced in House | Library of Congress |