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Code · BILL · 115th Congress · H.R. 3524 (Introduced in House) — To amend the Internal Revenue Code of 1986 to clarify the treatment of contributions to Alaska Native Settlement Trus... · Sec. 5

Sec. 5. Statutory construction

62 words·~1 min read·/bill/115/hr/3524/ih/section-5·

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This Act is remedial Indian legislation enacted under the plenary authority of the Congress under the Constitution of the United States to regulate Indian affairs, and any ambiguities in section 139F or 250 of the Internal Revenue Code of 1986, as added by this Act, shall be resolved in favor of Native Corporations attempting to exclude income or claim a deduction thereunder.
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