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IRS Requests Consultation on General Welfare and Issues Important New Guidance that will affect Indian Tribal Governments

The IRS has issued several important items of guidance that affect Indian tribal governments.   The topics listed below explain the guidance recently issued by the IRS affecting Indian tribal governments.

Revenue Procedure for Indian Gaming Regulatory Act Trust Guidance
The IRS announces the publication of Indian Gaming Regulatory Act (25 U.S.C. §§ 2701-2721) (IGRA) trust guidance. Revenue Procedure 2011-56, clarifies, modifies and supersedes Revenue Procedure 2003-14, 2003-1 C.B. 319.

 

Health Savings Account

Notice 2012-14 provides guidance on whether an individual eligible to receive medical services at an Indian Health Service facility is an “eligible individual” with respect to Health Savings Accounts (HSAs) under § 223 of the Internal Revenue Code (the Code).    

 

Page Last Reviewed or Updated: 05-Mar-2015