The U.S. Department of the Treasury and the Internal Revenue Service announced at the meeting of the Treasury Tribal Advisory Committee (Dec. 15, 2025) two final pro-growth and deregulatory tax regulations that support the prosperity of Tribal businesses and families and recognize the sovereignty of Tribal governments. The first rule implements the Tribal General Welfare Exclusion Act of 2014, which confirms that Tribes may provide assistance to their Tribal members and families that is excluded from federal income tax. Whether a Tribe chooses to establish a mortgage assistance program or individual grants to start a small business, the final regulation recognizes Tribes’ sovereign authority to self-determine the needs of their community and provides significant administrative flexibilities. Treasury’s second regulation implements the Administration’s priorities involving business growth. Tribal economies uniquely rely on commercial activities to generate governmental revenue for service delivery. Additionally, these businesses employ thousands of individuals supporting economic growth and benefitting their local non-Tribal communities. They previously were subject to decades of tax uncertainty, impacting their access to capital and investment opportunities. The final regulation on the tax status of business entities wholly owned by Tribes and chartered under their laws, confirm that these entities have the tax treatment of the Tribal government and are not subject to federal income tax. “Tribes had sought guidance on general welfare for a decade and asked to confirm the tax status of Tribal businesses for 30 years,” explained W. Ron Allen, TTAC Chair and CEO of the Jamestown S’Klallam Tribe. “The first Trump Administration took action by standing up the TTAC, leading to substantial Tribal consultation. And the second Trump Administration has gotten this across the finish line, supporting our effort to grow our economies and strengthen our communities on our own terms, without federal paternalism.” The final regulations respond to consultation comments from the TTAC and Tribal leaders and reflect Treasury’s commitment to supporting a Golden Age of prosperity for all Americans. To view more information on these rules, see our Tribal General Welfare Fact Sheet and Consultation and Federal Feedback Summary and our Tribal Entity Fact Sheet and Consultation and Federal Feedback Summary. ...read more read less