25 USC 609c-1 - Tax Exemption; Eligibility for Federal Assistance Without Regard to Payments

Any part of any of the judgment funds referred to in section 609c of this title that may be distributed per capita to, or held in trust for the benefit of, the members of a tribe, including minor's shares, shall not be subject to Federal or State income tax, and the per capita payment shall not be considered as income or resources when determining the extent of eligibility for assistance under the Social Security Act [42 U.S.C. 301 et seq.], or any other Federal or federally assisted program.

(Pub. L. 95–433, §2, Oct. 10, 1978, 92 Stat. 1047.)

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Last modified: October 26, 2015