The Cowlitz Indian Tribe, a federally recognized Indian Tribe, exercises its inherent rights of sovereignty to promote the general welfare of the Tribe, its self-determination, culture, and tradition, by providing general welfare assistance, including Indian general welfare benefits within the meaning of 26 U.S.C § 139E. Both the United States Congress, through its enactment of the Tribal General Welfare Exclusion Act of 2014, and the Internal Revenue Service, through its traditional application of the general welfare doctrine and subsequent guidance, have long recognized the sovereign right of Indian tribal governments to provide financial assistance to individuals under certain circumstances on a non-taxable basis. This title is intended to affirm the Tribe’s inherent sovereign rights to promote the general welfare of the Tribe and provide qualifying assistance and program benefits on a tax-free basis.