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U.S. Code as of:
01/19/04
Section 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.
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