100 STAT. 806 Taxes. 42 USC 1305.
PUBLIC LAW 99-377—AUG. 8, 1986
(b) None of the funds distributed per capita or held in trust shall be subject to Federal or State income taxes or be considered as income or resources in determining the extent of eligibility for assistance under the Social Security Act or other Federal assistance programs. (c) Amounts remaining after per capita payments under this Act shall revert to the governing body of the respective tribal group for program purposes approved by the Secretary. (d) No person shall be entitled to receive under this Act more than one per capita share from the same Docket award. Approved August 8, 1986.
LEGISLATIVE HISTORY—H.R. 1904: HOUSE REPORTS: No. 99-269 (Comm. on Interior and Insular Affairs). SENATE REPORTS: No. 99-309 (Select Comm. on Indian Affairs). CONGRESSIONAL RECORD: Vol. 131 (1985): Oct. 7, considered and passed House. Vol. 132 (1986): July 25, considered and passed Senate.
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