General Welfare Exclusion Act

The Tribal General Welfare Exclusion Act of 2014 added IRC Section 139E. Section 139E provides an exclusion from income for payments from certain benefit programs provided by an Indian tribal government for the general welfare of its members. Rep Nunes, the author of the legislation, made this Floor Statement. 

Even if funds are received from a tribe under its General Welfare program are excluded from federal Income Taxes, those funds are likely still countable as income for federal and state benefits programs if the tribal program is not "needs based". MILS is required to count those funds towards a household's income. Also, those funds are generally countable as income in child-support calculations. For example - please see the federal SSA handout about Tribal General Welfare Exclusion Act programs. 

2015 (?) SSI opinion.