On the recordSeptember 17, 2014
I wish to engage in a colloquy with the chairman of the Finance Committee, Senator Wyden, and with Senator Heitkamp, to clarify several questions that have arisen since H.R. 3043 and S. 1507 were introduced. I say to the chairman, the term general welfare is found in the Preamble to the Constitution, and the power and duty of governments to promote the general welfare is at the core of our service to the people. Indian Tribes, through treaties, agreements, and statutes, reserved their original, inherent right to self-government, and Tribal governments are in the best position to determine the general welfare interests of the Indian people. H.R. 3043 and S. 1507 are intended to respect the right of Indian Tribes to provide for the general welfare of Tribal members. I ask the chairman, is it your understanding that in interpreting the meaning of the requirement under the bill that Indian Tribal government programs be ``for the promotion of the general welfare,'' it is intended that the IRS will apply this requirement in a manner no less favorable than the safe harbor approach provided for in Revenue Procedure 2014-35, and in no event will the IRS require an individualized determination of financial need where a Tribal program meets all other requirements of new section 139E as added by the bill?
Source
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