Treasury Department Final Rule

2026-00835: Tribal General Welfare Benefits; Correction

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Summary

This document contains corrections to TD 10040, which was published in the Federal Register on Tuesday, December 16, 2025. TD 10040 contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits.

The agency’s own summary, as published.

The rule, in full

285 words as published, January 16, 2026. View the original →

Federal Register, Volume 91 Issue 11 (Friday, January 16, 2026) [Federal Register Volume 91, Number 11 (Friday, January 16, 2026)] [Rules and Regulations] [Page 2084] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2026-00835] [[Page 2084]] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 10040] RIN 1545-BQ95 Tribal General Welfare Benefits; Correction

Agency

Internal Revenue Service (IRS), Treasury.

Action

Final rule; correction. -----------------------------------------------------------------------

Summary

This document contains corrections to TD 10040, which was published in the Federal Register on Tuesday, December 16, 2025. TD 10040 contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits.

Dates

The corrections are effective January 16, 2026. For the applicability dates of the final regulations see Sec. 1.139E-1(h).

For Further Information Contact

Jonathan A. Dunlap at (202) 317-4718 (not a toll-free number).

Supplementary Information

Background The final regulations (TD 10040) that are the subject of these corrections are under sections 139E, 7872, and 7805(a) of the Internal Revenue Code. Correction of Publication Accordingly, FR Doc. 2025-22873 (TD 10040), appearing on page 58378 in the Federal Register on Tuesday, December 16, 2025, is corrected as follows:

1. On page 58378, in the first column, in the DATES section, the

Applicability date paragraph is corrected to read ``Applicability date: For dates of applicability see Sec. 1.139E-1(h).''

2. On page 58394, in the second column, in the second full

paragraph, the twelfth line up from the bottom of the paragraph is corrected to read ``training and education for internal''. Kalle L. Wardlow, Federal Register Liaison, Publications & Regulations Section, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2026-00835 Filed 1-15-26; 8:45 am] BILLING CODE 4831-GV-P

What this changes

Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.

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