IRS T.D.: Tribal General Welfare Benefits, Correction (IRC §139E)

The IRS has published corrections to Treasury Decision 10040 regarding the exclusion from gross income of certain Tribal general welfare benefits. The corrections modify the original T.D. 10040 published on Dec. 16, 2025, which contained final regulations under I.R.C. §139E, §7872, and §7805(a). The Treasury corrected the applicability date paragraph to reference § 1.139E–1(h) for dates of applicability and revised text regarding “training and education for internal” in a paragraph on page 58394. The corrections are effective Jan. 16, 2026. [TD 10040, RIN 1545-BQ95, (Jan. 14, 2026)]

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