§ 1407. Tax exemption; resources exemption limitation

Footnotes

1. 1 So in original. The word “or” probably should not appear.
2. 2 So in original. Probably should be “ceded”.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1973

   Pub. L. 93–134 § 7 · 87 Stat. 466

   Enacted · 25 U.S.C. § 1407

   Pub. L. 93–134, § 7, Oct. 19, 1973, 87 Stat. 468

   Source evidence

   Code source credit
   Pub. L. 93–134, § 7, Oct. 19, 1973, 87 Stat. 468

   Enacted provision · exact public law section
   Sec. 7. None of the funds distributed per capita or held in trust under the provisions of this Act shall be subject to Federal or State income taxes, and the per capita payments shall not be considered as income or resources when determining the extent of eligibility 49 Stat. 620. 42 USC 1305. for assistance under the Social Security Act.

2. 1983

   Pub. L. 97–458 § 4 · 96 Stat. 2512

   Amended · 25 U.S.C. § 1407

   Pub. L. 97–458 amended section generally. Prior to amendment, section read as follows: “None of the funds distributed per capita or held in trust under the provisions of this chapter shall be subject to Federal or State income taxes, and the per capita payments shall not be considered as income or resources when determining the extent of eligibility for assistance under the Social Security Act”

   Source evidence

   Code amendment note
   Pub. L. 97–458 amended section generally. Prior to amendment, section read as follows: “None of the funds distributed per capita or held in trust under the provisions of this chapter shall be subject to Federal or State income taxes, and the per capita payments shall not be considered as income or resources when determining the extent of eligibility for assistance under the Social Security Act”.

   Enacted provision · exact public law section
   Sec. 4. Section 7 of said Act is amended to read as follows: 25 USC 1407. Tax exemption. “Sec. 7. None of the funds which— “(1) are distributed per capita or held in trust pursuant to a plan approved under the provisions of this Act, or “(2) on the date of enactment of this Act, are to be distributed per capita or are held in trust pursuant to a plan approved by the Congress prior to the date of enactment of this Act, or “(3) were distributed pursuant to a plan approved by Congress after December 31, 1981 but prior to the date of enactment of this Act, and any purchases made with such funds, including all interest and investment income accrued thereon while such funds are so held in trust, shall be subject to Federal or State income taxes, nor shall such funds nor their availability be considered as income or resources nor otherwise utilized as the basis for denying or reducing the financial assistance or other benefits to which such household or member would otherwise be entitled under 42 USC 1305. the Social Security Act or, except for per capita shares in excess of $2,000, any Federal or federally assisted program.

3. 2000

   Native American Laws Technical Corrections Act of 2000

   Pub. L. 106–568 title VIII § 818 · 114 Stat. 2868

   Added · 25 U.S.C. § 1407(4)

   Pub. L. 106–568 added par. (4)

   Source evidence

   Code amendment note
   Par. (4). Pub. L. 106–568 added par. (4).

   Enacted provision · exact public law section
   SEC. 818. TECHNICAL AMENDMENT REGARDING THE TREATMENT OF CERTAIN INCOME FOR PURPOSES OF FEDERAL ASSISTANCE. Section 7 of the Act of October 19, 1973 (25 U.S.C. 1407) is amended— (1) in paragraph (2), by striking “or” at the end; (2) in paragraph (3), by adding “or” at the end; and (3) by inserting after paragraph (3), the following: “(4) are paid by the State of Minnesota to the Bois Forte Band of Chippewa Indians pursuant to the agreements of such Band to voluntarily restrict tribal rights to hunt and fish in territory cede under the Treaty of September 30, 1854 (10 Stat. 1109), including all interest accrued on such funds during any period in which such funds are held in a minor’s trust,”.

4. 2014

   Grand Portage Band Per Capita Adjustment Act

   Pub. L. 113–290 § 2 · 128 Stat. 3291

   Substituted · 25 U.S.C. § 1407(4)

   Pub. L. 113–290 substituted “or the Grand Portage Band of Lake Superior Chippewa Indians, or both, pursuant to the agreements of each Band” for “pursuant to the agreements of such Band”

   Source evidence

   Code amendment note
   Par. (4). Pub. L. 113–290 substituted “or the Grand Portage Band of Lake Superior Chippewa Indians, or both, pursuant to the agreements of each Band” for “pursuant to the agreements of such Band”.

   Enacted provision · exact public law section
   SEC. 2. EQUAL TREATMENT OF CERTAIN PER CAPITA INCOME FOR PURPOSES OF FEDERAL ASSISTANCE.   Paragraph (4) of section 7 of the Act of October 19, 1973 (25 U.S.C. 1407(4)) is amended by striking “pursuant to the agreements of such Band” and inserting “or the Grand Portage Band of Lake Superior Chippewa Indians, or both, pursuant to the agreements of each Band”.

4 of 4 references resolved to an enrolled provision