Examining the Federal Tax Treatment of Health Care Benefits Provided by Tribal Governments to Their Citizens: Hearing Before the Committee on Indian Affairs, United States Senate, One Hundred Eleventh Congress, First Session, September 18, 2009
U.S. Government Printing Office, Jan 1, 2010 - Federally recognized Indian tribes - 37 pages
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AI-AN Alaska Natives American Indians apply audit back-end based on ﬁnancial beneﬁciaries beneﬁts provided Chairman Code section Committee Congress contract health services deﬁnes exclude the value exemption Federal Government federal income tax ﬁnancial need ﬁrst ﬁx ﬂexibility governmental gross income health beneﬁts health care beneﬁts health care services health insurance health insurance coverage health status Indian Health Board Indian Health Service Indian tribal governments Indian tribe Indians and Alaska individual INGRAM Internal Revenue Service issue legislation medical beneﬁts medical services Medicare ment Native Americans NCAI NIHB obligation payments Pechanga Indian Reservation Private Letter Ruling provided by tribal purchase reimbursement responsibility to provide revenue ruling rule of exclusion Senator UDALL services provided speciﬁc taxation testimony Thank Title 26 TOM UDALL treaties treatment of health tribal citizens tribal employees tribal health tribal members tribal sovereignty tribe provides trust responsibility underfunded United vided welfare doctrine welfare exclusion