republic-os/legal/us/code/title-25/chapter-16/section-1407.md

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LegalText	25 U.S.C. § 1407	Tax exemption; resources exemption limitation	us	united_states_code	code_section	25	INDIANS	16	DISTRIBUTION OF JUDGMENT FUNDS	1407	25 U.S.C. § 1407	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc25@119-100.zip	/us/usc/t25/s1407	data/legal/raw/us/code/title-25/usc25.xml	263116c0b16174324c76347edb121a30b7b7ace5bc40ccac0aad1765b2a7c285	d4661d83bff6862be548ac8e843ba61e942ed983aade7cf83cb7dbc3dcd08168	36f9c466ff842bd45262488447bc78cbf2062ed64e9b667b90562a4715d2cc95	2026-07-04	official	legal us-code

25 U.S.C. § 1407 - Tax exemption; resources exemption limitation

Text

None of the funds which—

(1) are distributed per capita or held in trust pursuant to a plan approved under the provisions of this chapter, or 11 So in original. The word “or” probably should not appear.

(2) on January 12, 1983, are to be distributed per capita or are held in trust pursuant to a plan approved by the Congress prior to January 12, 1983,

(3) were distributed pursuant to a plan approved by Congress after December 31, 1981 but prior to January 12, 1983, and any purchases made with such funds, or

(4) are paid by the State of Minnesota to the Bois Forte Band of Chippewa Indians or the Grand Portage Band of Lake Superior Chippewa Indians, or both, pursuant to the agreements of each Band to voluntarily restrict tribal rights to hunt and fish in territory cede 22 So in original. Probably should be “ceded”. under the Treaty of September 30, 1854 (10 Stat. 1109), including all interest accrued on such funds during any period in which such funds are held in a minor’s trust,

including all interest and investment income accrued thereon while such funds are so held in trust, shall be subject to Federal or State income taxes, nor shall such funds nor their availability be considered as income or resources nor otherwise utilized as the basis for denying or reducing the financial assistance or other benefits to which such household or member would otherwise be entitled under the Social Security Act [42 U.S.C. 301 et seq.] or, except for per capita shares in excess of $2,000, any Federal or federally assisted program.

(Pub. L. 93–134, § 7, Oct. 19, 1973, 87 Stat. 468; Pub. L. 97–458, § 4, Jan. 12, 1983, 96 Stat. 2513; Pub. L. 106–568, title VIII, § 818, Dec. 27, 2000, 114 Stat. 2918; Pub. L. 113–290, § 2, Dec. 19, 2014, 128 Stat. 3291.)

Notes

Editorial Notes

References in TextThe Social Security Act, referred to in text, is act Aug. 14, 1935, ch. 531, 49 Stat. 620, 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.

Amendments2014—Par. (4). Pub. L. 113–290 substituted “or the Grand Portage Band of Lake Superior Chippewa Indians, or both, pursuant to the agreements of each Band” for “pursuant to the agreements of such Band”. 2000—Par. (4). Pub. L. 106–568 added par. (4). 1983—Pub. L. 97–458 amended section generally. Prior to amendment, section read as follows: “None of the funds distributed per capita or held in trust under the provisions of this chapter 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”.