| (a) Type of payment. The following statutes provide
that certain types of payments made to members of Indian tribes are
exempt from income and resources as specified in paragraphs (1)-(4)
of this subsection, or only from income as specified in paragraph
(5) of this subsection.
(1) Indian Judgment Funds Distribution Act--Public
Law 93-134. Effective October 19, 1973, per capita distribution payments
to members of Indian tribes who are due judgment funds, according
to a plan of the Secretary of the Interior (or legislation, when a
plan cannot be prepared or is not approved by the Congress) are exempted
from income and resources. This does not include payments of funds
distributed or held in trust (i.e., in the possession or care of a
trustee) according to public laws enacted before October 19, 1973.
(2) Distribution of Indian Judgment Funds--Public Law
97-458. Effective January 12, 1983, Indian judgment funds held in
trust (i.e., in the possession or care of a trustee) or distributed
per capita, pursuant to an approved plan, or their availability, are
exempted from income and resources. Indian judgment funds include
interest and investment income accrued while the funds are held in
trust. Initial purchases made with distributed judgment funds are
exempted from resources.
(3) Per Capita Act--Public Law 98-64.
(A) Effective August 2, 1983, per capita distributions
of all funds held in trust by the Secretary of the Interior to members
of an Indian tribe are exempted from income and resources.
(B) Any local tribal funds that a tribe distributes
to individuals on a per capita basis, but which have not been held
in trust by the Secretary of the Interior (e.g., tribally managed
gaming revenues) are not exempted from income and resources under
this provision.
(4) Alaska Native Claims Settlement Act (ANCSA)--Public
Law 100-241.
(A) Effective February 3, 1988, the following items
received from a native corporation are exempted from income and resources:
(i) cash received from a native corporation (including
cash dividends on stock received from a native corporation) to the
extent it does not exceed $2,000, per individual per year;
(ii) stock (including stock issued or distributed
by a native corporation as a dividend or distribution on stock);
(iii) a partnership interest;
(iv) land or an interest in land (including land or
an interest in land received from a native corporation as a dividend
or distribution on stock); and
(v) an interest in a settlement trust.
(B) The ANCSA also provides that up to $2,000 in retained
distributions from a native corporation may be exempted from resources
for each year beginning with 1988.
(5) Payments from Individual Interests in Trust or
Restricted Lands--Public Law 103-66.
(A) Effective January 1, 1994, up to $2,000 per year
received by Indians that is derived from individual interests in trust
or restricted lands is exempted from income.
(B) Interests of individual Indians in trust or restricted
lands are exempted from resources.
(b) Payments to specific Indian tribes and groups.
The following statutes provide that certain payments made to members
of specified Indian tribes and groups are exempt from income and resources.
(1) Distribution of Per Capita Funds--Public Law 85-794.
Effective August 28, 1958, per capita payments to members of the Red
Lake Band of Chippewa Indians from the proceeds of the sale of timber
and lumber on the Red Lake Reservation are exempted from income and
resources.
(2) Distribution of Judgment Funds--Public Law 92-254.
Effective March 18, 1972, per capita distribution payments by the
Blackfeet and Gros Ventre tribal governments to members, which resulted
from judgment funds to the tribes, are exempted from income and resources.
(3) Distribution of Claims Settlement Funds--Public
Law 93-531 and Public Law 96-305. Effective December 22, 1974, settlement
fund payments to members of the Hopi and Navajo Tribes, and the availability
of such funds, are exempted from income and resources.
(4) Receipts from Lands Held in Trust for Indian Tribes--Public
Law 94-114.
(A) Effective October 17, 1975, receipts derived from
the following trust lands and distributed to members of designated
Indian tribes are exempted from income and resources.
(B) The first four Indian groups had lands conveyed
with mineral rights prior to Public Law 94-114; that law conveyed
the rest of the land to the remaining Indian groups.
Attached Graphic
(5) Distribution of Judgment Funds--Public Law 94-189.
Effective December 31, 1975, judgment funds distributed per capita
to, or held in trust for, members of the Sac and Fox Indian Nation,
and the availability of such funds, are exempted from income and resources.
(6) Distribution of Judgment Funds--Public Law 94-540.
Effective October 18, 1976, judgment funds distributed per capita
to, or held in trust for, members of the Grand River Band of Ottawa
Indians, and the availability of such funds, are exempted from income
and resources.
(7) Distribution of Judgment Funds--Public Law 95-433.
Effective October 10, 1978, any judgment funds distributed per capita
to members of the Confederated Tribes and Bands of the Yakima Indian
Nation or the Apache Tribe of the Mescalero Reservation are exempted
from income and resources.
(8) Receipts from Lands Held in Trust--Public Law 95-498.
Effective October 21, 1978, receipts derived from trust lands awarded
to the Pueblo of Santa Ana and distributed to members of that tribe
are exempted from income and resources.
(9) Receipts from Lands Held in Trust--Public Law 95-499.
Effective October 21, 1978, receipts derived from trust lands awarded
to the Pueblo of Zia and distributed to members of that tribe are
exempted from income and resources.
(10) Distribution of Judgment Funds--Public Law 96-318.
Effective August 1, 1980, any judgment funds distributed per capita
or made available for programs for members of the Delaware Tribe of
Indians and the absentee Delaware Tribe of Western Oklahoma are exempted
from income and resources.
(11) Maine Indian Claims Settlement Act--Public Law
96-420. Effective October 10, 1980, all funds and distributions to
members of the Passamaquoddy Tribe, the Penobscot Nation, and the
Houlton Band of Maliseet Indians under the Maine Indian Claims Settlement
Act, and the availability of such funds, are exempted from income
and resources.
(12) Distribution of Judgment Funds--Public Law 97-95.
Effective December 17, 1981, any distributions of judgment funds to
members of the San Carlos Tribe of Arizona are exempted from income
and resources.
(13) Distribution of Judgment Funds--Public Law 97-371.
Effective December 20, 1982, any distributions of judgment funds to
members of the Wyandot Tribe of Indians of Oklahoma are exempted from
income and resources.
(14) Distribution of Judgment Funds--Public Law 97-372.
Effective December 20, 1982, distributions of judgment funds to members
of the Shawnee Tribe of Indians (Absentee Shawnee Tribe of Oklahoma,
the Eastern Shawnee Tribe of Oklahoma, and the Cherokee Band of Shawnee
descendants) are exempted from income and resources.
(15) Distribution of Judgment Funds--Public Law 97-376.
Effective December 21, 1982, judgment funds distributed per capita
or made available for programs for members of the Miami Tribe of
Oklahoma and the Miami Indians of Indiana are exempted from income
and resources.
(16) Distribution of Judgment Funds--Public Law 97-402.
Effective December 31, 1982, distributions of judgment funds to members
of the Clallam Tribe of Indians of the State of Washington (Port Gamble
Indian Community, Lower Elwha Tribal Community, and the Jamestown
Band of Clallam Indians) are exempted from income and resources.
(17) Distribution of Judgment of Funds--Public Law
97-403. Effective December 31, 1982, judgment funds distributed per
capita or made available for programs for members of the Pembina Chippewa
Indians (Turtle Mountain Band, Chippewa Cree Tribe, Minnesota Chippewa
Tribe, and Little Shell Band of Chippewa Indians of Montana) are
exempted from income and resources.
(18) Distribution of Judgment Funds--Public Law 97-408.
Effective January 3, 1983, per capita distributions of judgment funds
to members of the Gros Ventre and Assiniboine Tribes of Fort Belknap
Indian Community, and the Papago Tribe of Arizona, are exempted from
income and resources.
(19) Distribution of Judgment Funds--Public Law 97-436.
Effective January 8, 1983, up to $2,000 of per capita distributions
of judgment funds to members of the Confederated Tribes of the Warm
Springs Reservation are exempted from income and resources.
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