I fully share the Senator's concern and want to assure her as well as Tribal interests that the Congressional intent, as well as mine as chairman of the Finance Committee, is to expand rather than restrict the safe harbor provisions in Rev. Proc. 2014-35. The purpose of this legislation is to further empower Tribal self-determination. Tribes, and not the IRS, are in the best position to determine the needs of their members and provide for the general welfare of their Tribal citizens and communities. ____________________
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