Whether Indian general welfare benefits derived from gaming revenue are excluded from gross income under the Tribal General Welfare Exclusion Act

QUESTION PRESENTED The 2014 Tribal General Welfare Exclusion Act states that, for income tax purposes, “[g]ross income does not include the value of any Indian general welfare benefit.” The question presented is whether contrary to that plain command, gross income includes “Indian general welfare benefits” when those benefits are derived from gaming revenue pursuant to the 1988 Indian Gaming Regulatory Act.