COEUR d’ALENE, Idaho – The Coeur d’Alene Tribe announced a “milestone” in affirming tribal sovereignty after new rules clarified that tribal general welfare programs would not be subject to federal income taxes.
The rules were finalized under the Tribal General Welfare Exclusion Act, originally passed in 2014. The U.S. Department of the Treasury and the Internal Revenue Service released the final rules in December 2025.
“The regulations ensure that benefits provided by tribes for housing, education, health, cultural activities, and community well-being are not subject to federal income taxation,” the Coeur d’Alene Tribe explained in its Friday announcement about the regulations.
The rules passed in 2014 were criticized for leaving too much uncertainty regarding rules about taxes for the Tribes.
The prior uncertainty created a significant barrier to economic development and impaired the ability to generate revenues for the programs and services Tribes provide to their citizens,” U.S. Treasurer, Brandon Beach, said in a release from the U.S. Department of the Treasury. “Tribes can now focus on growth rather than guessing the cost of financing.”
“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, in the Treasury’s release. “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 Couer d’Alene Tribe added that its Tribal Chairman, Chief Allan, helped develop the regulations while serving on the Treasury Tribal Advisory Committee.
“The Coeur d’Alene Tribe recognizes the collaborative efforts of Tribal leaders nationwide who advocated for these changes and reiterates its commitment to advancing policies that uphold sovereignty, fairness, and self-determination,” the Tribe wrote in its release.
