Home / Agencies / Treasury / 2025-22873
Final Rule

Tribal General Welfare Benefits

Agency
Treasury
Document Number
2025-22873
Published
December 16, 2025
Effective Date
December 16, 2025

Abstract

This document contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits. The regulations address the requirements that apply to determine whether the benefits an Indian Tribal government program provides qualify as Tribal general welfare benefits. These regulations affect Indian Tribal governments, agencies or instrumentalities of such governments, Federally recognized Tribes, members of such Tribes, such members' spouses and dependents, and other Tribal program participants.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2025-22873 Federal Register document?
Document 2025-22873 is a Final Rule published by the Department of the Treasury in the Federal Register on December 16, 2025, with an effective date of December 16, 2025. This document contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits. The regulations address the requirements that apply to determine whether the benefits an Indian Tribal government program provides qualify as Tribal general welfare benefits. These regulations affect Indian Tribal governments, agencies or instrumentalities of such governments, Federally recognized Tribes, members of such Tribes, such members' spouses and dependents, and other Tribal program participants. View the original at https://www.federalregister.gov/documents/2025/12/16/2025-22873/tribal-general-welfare-benefits.
Is document 2025-22873 an economically significant rule?
No. Document 2025-22873 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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