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The term “Indian tribal government” is defined under § 7701(a)(40) to mean the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary of the Treasury, after consultation with the Secretary of the Interior, to exercise
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p463
A working condition fringe benefit is any property or service provided to you by your employer, the cost of which would be allowable as an employee business expense deduction if you had paid for it

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https://www.irs.gov/publications/p541
gov websites use HTTPS A lock () or https:// means you've safely connected to the

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https://www.irs.gov/publications/p970
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https://www.irs.gov/publications/p225
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https://www.irs.gov/publications/p17
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