§ 609c–1. Tax Exemption; Eligibility for Federal Assistance Without Regard to Payments

     Any part of any of the judgment funds referred to in section 609c of this title that may be distributed per capita to, or held in trust for the benefit of, the members of a tribe, including minor’s shares, shall not be subject to Federal or State income tax, and the per capita payment shall not be considered as income or resources when determining the extent of eligibility for assistance under the Social Security Act [42 U.S.C. 301 et seq.], or any other Federal or federally assisted program.

(Pub. L. 95–433, § 2, Oct. 10, 1978, 92 Stat. 1047.)

References in Text

     The Social Security Act, referred to in text, is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Section Referred to in Other Sections

     This section is referred to in section 609c of this title.