Sec. 2. Shareholder energy assistance program

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Section 7 of the Alaska Native Claims Settlement Act ( 43 U.S.C. 1606 ) is amended by adding at the end the following: A Regional Corporation or Village Corporation may establish an energy assistance program that provides to shareholders financial assistance for the payment of residential electric bills, the cost of home weatherization or energy efficiency improvements, or the purchase of transportation fuels. . Section 21 of the Alaska Native Claims Settlement Act ( 43 U.S.C. 1620 ) is amended by adding at the end the following: Any assistance provided to shareholders under an energy assistance program established under section 7(s) shall not be subject to any form of Federal taxation. .

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Sec. 2

Shareholder energy assistance program

U.S.C.§ 1606

U.S.C.§ 1620

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