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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 20 U.S.C. § 4420 Tax status; tort liability us united_states_code code_section 20 EDUCATION 56 AMERICAN INDIAN, ALASKA NATIVE, AND NATIVE HAWAIIAN CULTURE AND ART DEVELOPMENT 4420 20 U.S.C. § 4420 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc20@119-100.zip /us/usc/t20/s4420 data/legal/raw/us/code/title-20/usc20.xml e80d164e6644f347bbac7b0b885ec2be57d1694af9d1d597ad388913feb00b14 6022872c5d6a3398d1728f82f8cefcb58db9f5ff548e2a636450be1e4a8bb052 c93b2601454cb0b6e4b4511ac0540adb10fdb8f9f11c677c14e7d751fa86bd82 2026-07-04 official
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20 U.S.C. § 4420 - Tax status; tort liability

Text

(a) Tax status The Institute and the franchise, capital, reserves, income, and property of the Institute shall be exempt from all taxation now or hereafter imposed by the United States, by any Indian tribe, or by any State or political subdivision thereof.

(b) Tort liability (1) The Institute shall be subject to liability relating to tort claims only to the extent a Federal agency is subject to such liability under chapter 171 of title 28.

(2) For purposes of chapter 171 of title 28, the Institute shall be treated as a Federal agency (within the meaning of section 2671 of such title).

(3) For purposes of chapter 171 of title 28, the President of the Institute shall be deemed the head of the Agency.

(Pub. L. 99498, title XV, § 1513, Oct. 17, 1986, 100 Stat. 1608; Pub. L. 100446, title II, Sept. 27, 1988, 102 Stat. 1818.)

Notes

Editorial Notes

Amendments1988—Pub. L. 100446 inserted “; tort liability” in section catchline, designated existing provisions as subsec. (a) and inserted heading, and added subsec. (b).