Indian General Welfare Benefits under Section 139E

Forms and Documents

Document Name	Status
Supporting Statement 1545-new 139E 9-17-24 - NPRM citation.docx Supporting Statement A	2024-09-17

IC Document Collections

IC ID	Document Title	Status
270317	Tribal general welfare benefits	New

ICR Details

OMB Control No:	ICR Reference No: 202408-1545-014
Status: Received in OIRA	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Indian General Welfare Benefits under Section 139E
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/23/2024

	Requested	Previously Approved
Expiration Date	36 Months From Approved
Responses	2,296	0
Time Burden (Hours)	4,592	0
Cost Burden (Dollars)	0	0

---

Abstract: Proposed regulations under section 139E of the Internal Revenue Code that provides guidance on the exclusion from gross income for Tribal General Welfare Benefits provided by a Tribal Government program.

---

Authorizing Statute(s): US Code: 25 USC 139E Name of Law: Indian General Welfare Benefits
   PL: Pub.L. 113 - 168 128 Name of Law: The Tribal General Welfare Exclusion Act of 2014
  

Citations for New Statutory Requirements: US Code: 26 USC 139E Name of Law: Indian General Welfare Benefits

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BQ95	Proposed rulemaking	89 FR 75990	09/17/2024

---

Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Tribal general welfare benefits

---

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	2,296	0	2,296	0	0	0
Annual Time Burden (Hours)	4,592	0	4,592	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new NPRM and collection. The burden is based on the number of Federally recognized Tribes (574) and includes use an estimate of 4 agencies and instrumentalities of each Federally recognized Tribe (574x4=2,296). It is estimated to take 2 hours per response, resulting in an overall burden of 4,592 hours.

---

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/23/2024

---