96 STAT. 2038
PUBLIC LAW 97-408—JAN. 3, 1983
their eligibility to share in funds under this subsection has been certified by the Secretary. (iii) Upon completion of the membership roll and of all appeals from adverse determinations on applications for membership, and upon the expiration of the time allowed for such appeals, any remaining amount, after the payments provided in paragraph (2) of this subsection and in subparagraphs (i) and (ii) of this paragraph, shall be distributed, in sums as equal as possible, to all enrolled members of the Papago Tribe. (iv) The per capita shares of living competent adults shall be paid directly to them. Per capita shares of deceased beneficiaries, legal incompetents, and minors shall be determined and distributed pursuant to regulations prescribed by the Secretary. (v) Any amount remaining after the per capita distributions to enrollees provided in subparagraph (iii) of this paragraph shall revert to the tribe and shall be added to the principal fund held and administered by the Secretary pursuant to subsection (b) of this section. Tax exemption. (d) None of the funds distributed per capita or held in trust under the provisions of this section shall be subject to Federal or State income taxes, and the per capita payments shall not be considered as income or resources when determining the extent of eligibility for assistance under the Social Security Act or other Federal assistance programs. Approved January 3, 1983.
LEGISLATIVE HISTORY—S. 1986: HOUSE REPORT No. 97-935 (Comm. on Interior and Insular Affairs). SENATE REPORT No. 97-492 (Comm. on Indian Affairs). CONGRESSIONAL RECORD, Vol. 128 (1982): Aug. 19, considered and passed Senate. Dec. 6, considered and passed House, amended. Dec. 16, Senate agreed to House amendments with an amendment. Dec. 17, House agreed to Senate amendment.
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