General Welfare Exclusion definition

General Welfare Exclusion means the IRS doctrine under which certain payments made under legislatively provided social benefit programs for the promotion of the general welfare, and not as compensation for services, are excludable from gross income.
General Welfare Exclusion means any benefits shall be treated as non-taxable under federal law so long as it satisfies the requirements for exclusion under 26 U.S.C. §139E, is provided under a Safe Harbor Program listed and detailed in I.R.S. Rev. Proc. 2014-35 or subsequent Internal Revenue Service procedures or regulations, or it meets the General Test.
General Welfare Exclusion means any assistance shall be treated as non- taxable so long as it satisfies the requirements for exclusion under Code Section 139E, it is provided under a Safe Harbor Program, or it meets the General Test.

Examples of General Welfare Exclusion in a sentence

  • The above exclusion was enacted by the Tribal General Welfare Exclusion Act of 2014, September 26, 2014.

  • Jim contends the distributions are not subject to taxation because they constitute general welfare payments pursuant to 26 U.S.C. section 139E(b), the Tribal General Welfare Exclusion Act (“Tribal GWE Act”).

  • Any Program benefits or payments that qualify for tax free treatment under the General Welfare Exclusion.

  • It is the Tribe’s intent that the assistance provided pursuant to this Code will meet the criteria set forth in Revenue Procedure 2014-35 (including any subsequent Internal Revenue Service guidance) and the Tribal General Welfare Exclusion Act of 2014, for treatment as a tax exempt benefit.

  • This Code is established pursuant to the authority vested in the Tribal Council by the Constitution of the Tribe, and pursuant to the Tribal General Welfare Exclusion Act of 2014, codified under Internal Revenue Code Section 139E, which excludes from gross income, for income tax purposes, the value of general welfare assistance that may be provided to an Eligible Tribal Member.

  • The Tribal Council developed the Program with the intention that Assistance to Citizens provided under this Program is an “Indian general welfare benefit” as provided by 26 U.S.C. 139E(a) and therefore excluded from gross income and not subject to tax withholding or reporting under the Tribal General Welfare Exclusion Act, 26 U.S.C. 139E and IRS Revenue Procedure 2014-35.

  • Programs that do not qualify for non-taxable treatment under Code Section 139E or under an IRS Safe Harbor, will nonetheless be treated as non-taxable if Program benefits meet the General Test for treatment under the General Welfare Exclusion.

  • On September 26, 2014, President Obama signed HR 3043, the Tribal General Welfare Exclusion Act, into law as PL 113-168.

  • This Ordinance is established pursuant to the authority vested in the Tribal Council by Section 6 of the Articles of Association to enact ordinances for the general welfare of the Tribe, and pursuant to the Tribal General Welfare Exclusion Act of 2013, codified under Internal Revenue Code Section 139E, which excludes from gross income, for income tax purposes, the value of general welfare assistance that may be provided to an Eligible Tribal Member.

  • The TAC created by the Tribal General Welfare Exclusion Act is charged with a broad mandate to advise Treasury and IRS on not only GWE implementation but also other tribal taxation matters.


More Definitions of General Welfare Exclusion

General Welfare Exclusion means any benefits shall be treated as non-taxable under federal law so long as it satisfies the requirements for exclusion under 26 U.S.C. 139E, it is provided under a Safe Harbor Program, or it meets the General Test.
General Welfare Exclusion means a federal income tax exclusion which allows individuals to exclude certain tribally-distributed benefits from their gross income when calculating federal income tax. For the purposes of this Title, General Welfare Exclusion only refers to the four exemptions described in Chapter 31.02.
General Welfare Exclusion means any benefit shall be treated as nontaxable under federal law so long as it satisfies the requirements for exclusion under Internal Revenue Code Section 139E, it is provided under a safe harbor program, or it meets the General Test.

Related to General Welfare Exclusion

  • Health and Welfare Plans means any plan, fund or program which was established or is maintained for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance or otherwise, medical (including PPO, EPO and HDHP coverages), dental, prescription, vision, short-term disability, long-term disability, life and AD&D, employee assistance, group legal services, wellness, cafeteria (including premium payment, health flexible spending account and dependent care flexible spending account components), travel reimbursement, transportation, or other benefits in the event of sickness, accident, disability, death or unemployment, or vacation benefits, apprenticeship or other training programs or day care centers, scholarship funds, or prepaid legal services, including any such plan, fund or program as defined in Section 3(1) of ERISA.

  • Health and Welfare Benefits means any form of insurance or similar benefit programs, which may include but not be limited to, medical, hospitalization, surgical, prescription drug, dental, optical, psychiatric, life, or long-term disability.

  • Retiree Welfare Plan means, at any time, a Welfare Plan that provides for continuing coverage or benefits for any participant or any beneficiary of a participant after such participant's termination of employment, other than continuation coverage provided pursuant to Section 4980B of the IRC and at the sole expense of the participant or the beneficiary of the participant.

  • High Deductible Health Plan means a Health Plan as defined by 26 USC § 223(c)(2)(A) that also is a Qualified Health Plan.

  • Child welfare services means social services including

  • Child welfare agency means a child-placing agency, child-caring institution or independent foster

  • Multiple employer welfare arrangement means a “multiple employer welfare arrangement” within the meaning of Section 3(40) of ERISA.

  • Welfare Plan means a “welfare plan” as defined in Section 3(1) of ERISA.

  • Retiree Health Plan means an "employee welfare benefit plan" within the meaning of Section 3(1) of ERISA that provides benefits to individuals after termination of their employment, other than as required by Section 601 of ERISA.

  • Welfare Plans shall have the meaning set forth in Section 3.2.4.

  • Employee Welfare Benefit Plan has the meaning set forth in ERISA Section 3(1).

  • Safeguarding and promoting the welfare of children means: • Protecting children from maltreatment• Preventing impairment of children’s mental or physical health or development• Ensuring that children grow up in circumstances consistent with the provision of safe and effective care• Taking action to enable all children to have the best outcomes

  • Classroom exclusion means the exclusion of a student from a classroom or instructional or activity area for behavioral violations, subject to the requirements of WAC 392-400-330 and 392-400-335. Classroom exclusion does not include action that results in missed instruction for a brief duration when:

  • Basic health benefit plan means any plan offered to an individual, a small group,

  • contributory employment and support allowance means an allowance under Part 1 of the Welfare Reform Act 2007 as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance and a contributory allowance under Part 1 of the Welfare Reform Act 2007 as that Part has effect apart from those provisions;

  • Medical benefit plan means a plan established and maintained by a carrier, a voluntary employees' beneficiary association described in section 501(c)(9) of the internal revenue code of 1986, 26 USC 501, or by 1 or more public employers, that provides for the payment of medical benefits, including, but not limited to, hospital and physician services, prescription drugs, and related benefits, for public employees or elected public officials. Medical benefit plan does not include benefits provided to individuals retired from a public employer or a public employer's contributions to a fund used for the sole purpose of funding health care benefits that are available to a public employee or an elected public official only upon retirement or separation from service.

  • Designated chemical dependency specialist means a person

  • Participating Clinical Social Worker means a Clinical Social Worker who has a written agreement with the Claim Administrator or another Blue Cross and/or Blue Shield Plan to provide services to you at the time services are rendered.

  • Health benefit plan means a policy, contract, certificate or agreement offered or issued by a health carrier to provide, deliver, arrange for, pay for or reimburse any of the costs of health care services.

  • Permanent exclusion means the student is banned forever from attending a public school in the State of Ohio. (See Policy 5610.01)

  • Health and Safety Plan means a documented plan which addresses hazards identified and includes safe work procedures to mitigate, reduce or control the hazards identified;

  • Basic health plan means the plan described under chapter

  • Welfare Benefit Plan means each welfare benefit plan maintained or contributed to by the Company, including, but not limited to a plan that provides health (including medical and dental), life, accident or disability benefits or insurance, or similar coverage, in which Executive was participating at the time of the Change in Control.

  • General anesthesia means a drug-induced loss of consciousness during which patients are not arousable, even by painful stimulation. The ability to independently maintain ventilatory function is often impaired. Patients often require assistance in maintaining a patent airway, and positive pressure ventilation may be required because of depressed spontaneous ventilation or drug-induced depression of neuromuscular function. Cardiovascular function may be impaired.

  • Adopt a comprehensive land use plan means to enact a new

  • Health Plans means any and all individual and family health and hospitalization insurance and/or self-insurance plans, medical reimbursement plans, prescription drug plans, dental plans and other health and/or wellness plans.