§ 401 Indian General Welfare Benefits (Code Section 139E)

Programs that meet the following criteria for exemption under Code Section 139E shall be treated as non-taxable Assistance under the General Welfare Exclusion without the Beneficiary having to demonstrate individual need:

A. General Criteria for Qualification under Code Section 139E. Each payment made or service provided to or on behalf of a Tribal Member pursuant to an Approved Program under this Title shall be treated as non-taxable Assistance under the General Welfare Exclusion so long as the following criteria are met:

      1. The Program is administered under specific requirements and does not discriminate in favor of the members of the governing body of the San Juan Southern Paiute Tribe;  

      2. Program benefits are available to any Member who meets such requirements;

      3. Program benefits are for the “promotion of the general welfare”;

      4. Program benefits are not Lavish or Extravagant”;

      5. Program benefits are not compensation for services (past, present or future)

B. Ceremonial Activities. Any items of cultural significance, reimbursement of costs, or cash honorarium for participation in cultural or ceremonial activities for the transmission of Tribal culture shall not be treated as compensation for services.

[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018; Amended by Resolution No. 2020-050, 7/10/2020]