This episode was originally released on May 13, 2021 | In this episode of our Public Policy & Regulation Group's "The Eyes on Washington Podcast" series, Native American Law Partners Philip Baker-Shenk and Ken Parsons have a conversation with Jamestown S'Klallam Tribe Chairman/CEO Ron Allen on tax policy issues affecting Indian Country. They specifically discuss the general welfare exclusion (GWE), a tax safe harbor that applies to certain benefits given to tribal members, beginning with an explanation of the context for the passage of the 2014 General Welfare Exclusion Act and subsequent creation of the Treasury Tribal Advisory Committee (TTAC).

Mr. Allen is a member of the TTAC, and Mr. Parsons is a member of TTAC's General Welfare Exclusion Subcommittee. The committee is currently preparing a report to submit to the U.S. Department of the Treasury regarding the implementation of GWE, and both Mr. Parsons and Mr. Allen provide an update on that process. They also highlight what tribes need to know to take advantage of GWE: Mr. Parsons emphasizes the current moratorium on Internal Revenue Service (IRS) audits and the broad coverage of the GWE statute, and Mr. Allen underscores the need for tribes to be proactive and draft safe harbor codes now, even if they have to be amended later. The conversation concludes by comparing the Biden Administration's relationship with Indian Country to that of previous administrations, along with previewing potential opportunities to come.