# 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* § 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* § 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).