§ 1407. Tax exemption; resources exemption limitation
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/usc/title-25/section-1407A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
None of the funds which—
(1)are distributed per capita or held in trust pursuant to a plan approved under the provisions of this chapter, or 1
(2)on January 12, 1983, are to be distributed per capita or are held in trust pursuant to a plan approved by the Congress prior to January 12, 1983,
(3)were distributed pursuant to a plan approved by Congress after December 31, 1981 but prior to January 12, 1983, and any purchases made with such funds, or
(4)are paid by the State of Minnesota to the Bois Forte Band of Chippewa Indians or the Grand Portage Band of Lake Superior Chippewa Indians, or both, pursuant to the agreements of each Band to voluntarily restrict tribal rights to hunt and fish in territory cede 2 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,
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 the Social Security Act [42 U.S.C. 301 et seq.] or, except for per capita shares in excess of $2,000, any Federal or federally assisted program.
(Pub. L. 93–134, § 7, Oct. 19, 1973, 87 Stat. 468; Pub. L. 97–458, § 4, Jan. 12, 1983, 96 Stat. 2513; Pub. L. 106–568, title VIII, § 818, Dec. 27, 2000, 114 Stat. 2918; Pub. L. 113–290, § 2, Dec. 19, 2014, 128 Stat. 3291.)
Connections45 cite this · traces to 3
Cited by 45 sections · top 35
U.S. Code
statutes-at-large
- Public Law 97–458To amend the Act of October 19, 1973 (87 Stat. 466), relating to the use or distribution of certain judgment funds awarded by the Indian Claims Commission or the Court of Claims
- Public Law 101–503To provide for the renegotiation of certain leases of the Seneca Nation, and for other purposes
- Public Law 101–618To provide for the settlement of water rights claims of the Fallon Paiute Shoshone Indian Tribes and for other purposes
- Public Law 100–411To settle certain land claims of the Coushatta Tribe of Louisiana against the United States, to authorize the use and distribution of the settlement funds, and for other purposes
- Public Law 112–179To provide for the use and distribution of the funds awarded to the Minnesota Chippewa Tribe, et al., by the United States Court of Federal Claims in Docket Numbers 19 and 188, and for other purposes
- Public Law 98–64To provide that per capita payments to Indians may be made by tribal governments, and for other purposes
- Public Law 108–222To provide for the distribution of judgment funds to the Cowlitz Indian Tribe
- Public Law 99–130To provide for the use and distribution of funds awarded in docket 363 to the Mdewakanton and Wahpekute Eastern or Mississippi Sioux before the United States Court of Claims and Claims Court
- Public Law 108–204To make technical corrections to laws relating to Native Americans, and for other purposes
- Public Law 100–580To partition certain reservation lands between the Hoopa Valley Tribe and the Yurok Indians, to clarify the use of tribal timber proceeds, and for other purposes
- Public Law 108–22To provide for the use and distribution of certain funds awarded to the Gila River Pima-Maricopa Indian Community, and for other purposes
- Public Law 106–568To authorize the construction of a Wakpa Sica Reconciliation Place in Fort Pierre, South Dakota, and for other purposes
- Public Law 108–270To provide for the use and distribution of the funds awarded to the Western Shoshone identifiable group under Indian Claims Commission Docket Numbers 326–A–1, 326–A–3, and 326–K, and for other purposes
- Public Law 100–581To establish procedures for review of tribal constitutions and bylaws or amendments thereto pursuant to the Act of June 18, 1934 (48 Stat. 987)
public-private-law
statute-compilations
register
CFR
bill
- Sec. 2Equal treatment of certain per capita income for purposes of Federal assistance
- Sec. 2Equal treatment of certain per capita income for purposes of Federal assistance
- Sec. 2Equal treatment of certain per capita income for purposes of Federal assistance
- Sec. 2Equal treatment of certain per capita income for purposes of Federal assistance
- Sec. 2Equal treatment of certain per capita income for purposes of Federal assistance
- Sec. 2Equal treatment of certain per capita income for purposes of Federal assistance
- Sec. 1Tax exemption; resources exemption limitation
Traces to 3 documents
14 references not yet in our index
- 1
- 2
- 10 Stat. 1109
- Pub. L. 93–134, § 7
- 87 Stat. 468
- Pub. L. 97–458, § 4
- 96 Stat. 2513
- Pub. L. 106–568, title VIII, § 818
- 114 Stat. 2918
- 128 Stat. 3291
- act Aug. 14, 1935, ch. 531
- 49 Stat. 620
- Pub. L. 106–568
- Pub. L. 97–458
Citation graph
cites case law
§ 1407
Tax exemption; resources exemption limitation
Stat.×15
Fed. Reg.×14
Bills×8
C.F.R.×3
Stat. Comp.×2
U.S.C.×2
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Cite1
Cite2
Stat.10 Stat. 1109
Pub. L.Pub. L. 93–134, § 7
Stat.87 Stat. 468
Cites 17 · showing 8Cited by 45 across 7 sources