At the December 15, 2025, meeting of the TTAC, the Department announced 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. Treasury’s second regulation confirms that entities wholly owned by Tribal governments and chartered under Tribal laws have the tax treatment of the Tribal government and are not subject to federal income tax. To view more information on these rules, see the Treasury’s Tribal General Welfare Fact Sheet and Consultation and Federal Feedback Summary, and Tribal Entity Fact Sheet and Consultation and Federal Feedback Summary.