PUBLIC LAW 97-403—DEC. 31, 1982
96 STAT. 2025
SEC. 8. (a) Any payment of a per capita share of funds to which a Per capita living, competent adidt is entitled under this Act shall be paid p^yj"®"^ directly to such adult. (b) ^ y per capita share of funds to which a deceased individual is entitled under this Act shall be paid, and the beneficiaries thereof determined under regulations prescribed by the Secretary. (c) Any per capita share of funds to which a legally incompetent individual or an individual under eighteen years of age is entitled under this Act shall be paid in accordance with such procedures (including the establishment of trusts) as the Secretary determines to be necessary to protect and preserve the mterests of such individual. SEC. 9. None of the funds distributed per capita or made available Tax exemption. under this Act for programs shall be subject to Federal, State, or g.,,. ^, ^ local income taxes or be considered income or resources or otherwise utilized as the basis for denying or reducing the financial assistance pi.f, or benefits to any person or household participating in any Federal, State, or local programs. ^ ^ Approved December 31, 1982.
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LEGISLATIVE HISTORY—S. 1735 (H.R. 6416): HOUSE REPORT No. 97-937 accompanying H.R. 6416 (Comm. on Interior and Insular Affairs). SENATE REPORT No. 97-655 (Comm. on Indian Affairs). CONGRESSIONAL RECORD, Vol. 128 (1982): Dec. 3, considered and passed Senate. Dec. 6, H.R. 6416 considered and passed House; S. 1735 amended, passed in lieu. Dec. 16, Senate concurred in House amendment.
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