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U.S. Code, Title 25, Indians
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 1296. Income Tax Exemption
None of the funds distributed per capita under the provisions of this subchapter shall be subject to Federal or State income taxes.
(Pub. L. 92–456, § 6, Oct. 3, 1972, 86 Stat. 763.)
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