Collapse to view only § 1407. Tax exemption; resources exemption limitation
- § 1401. Funds appropriated in satisfaction of judgments of Indian Claims Commission or United States Court of Federal Claims
- § 1402. Plan for use or distribution of funds
- § 1403. Preparation of plan
- § 1404. Hearing transcripts and tribal support statements; submission to Congress with plan
- § 1405. Effective date of plan; joint resolution of disapproval
- § 1406. Rules and regulations
- § 1407. Tax exemption; resources exemption limitation
- § 1408. Resources exemption
§ 1401. Funds appropriated in satisfaction of judgments of Indian Claims Commission or United States Court of Federal Claims
(a) Use and distribution
(b) Amounts remaining to be held in trust unless otherwise provided
(c) Short title
(Pub. L. 93–134, § 1, Oct. 19, 1973, 87 Stat. 466; Pub. L. 97–164, title I, § 160(a)(1), Apr. 2, 1982, 96 Stat. 48; Pub. L. 100–153, § 4, Nov. 5, 1987, 101 Stat. 886; Pub. L. 102–572, title IX, § 902(b)(1), Oct. 29, 1992, 106 Stat. 4516.)
§ 1402. Plan for use or distribution of funds
(a) Preparation and submission to Congress by Secretary of the Interior; contents; copy to affected Indian tribe
(b) Time for preparation and submission of plan
(c) Submission of proposed legislation and report to Congress
(d) Submission of proposed legislation and report to Congress in absence of consent of tribal governments to division of judgment funds between two or more beneficiary entities
(e) Extension of time for preparation and submission of plan
(Pub. L. 93–134, § 2, Oct. 19, 1973, 87 Stat. 466; Pub. L. 97–164, title I, § 160(a)(1), Apr. 2, 1982, 96 Stat. 48; Pub. L. 97–458, § 1, Jan. 12, 1983, 96 Stat. 2512; Pub. L. 102–572, title IX, § 902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103–437, § 10(e)(1), (2)(A), Nov. 2, 1994, 108 Stat. 4589.)
§ 1403. Preparation of plan
(a) Prerequisites for final preparation
The Secretary shall prepare a plan which shall best serve the interests of all those entities and individuals entitled to receive funds of each Indian judgment. Prior to the final preparation of the plan, the Secretary shall—
(1) receive and consider any resolution or communication, together with any suggested use or distribution plan, which any affected Indian tribe may wish to submit to him; and
(2) hold a hearing of record, after appropriate public notice, to obtain the testimony of leaders and members of the Indian tribe which may receive any portion, or be affected by the use or distribution, of such funds, in the area in which such Indian tribe is located and at a time which shall best serve the convenience of the eligible members thereof.
(b) Guidelines
In preparing a plan for the use or distribution of the funds of each Indian judgment, the Secretary shall, among other things, be assured that—
(1) legal, financial, and other expertise of the Department of the Interior has been made fully available in an advisory capacity to the Indian tribe which is entitled to such funds to assist it to develop and communicate to the Secretary pursuant to clause (1) of subsection (a) of this section its own suggested plan for the distribution and use of such funds;
(2) the needs and desires of any groups or individuals who are in a minority position, but who are also entitled to receive such funds, have been fully ascertained and considered;
(3) the interests of minors and other legally incompetent persons who are entitled to receive any portion of such funds as are subsequently distributed to them are and will be protected and preserved; 1
1 So in original. The semicolon probably should be a colon.
Provided, That such funds may be disbursed to the parents or legal guardian of such minors or legal incompetents in such amounts as may be necessary for the minor or legal incompetent’s health, education, welfare, or emergencies under a plan or plans approved by the Secretary and the tribal governing body of the Indian tribe involved.22 So in original. The period probably should be a semicolon.
(4) any provision, including enrollment provisions, of the constitution, bylaws, rules, and procedures of such tribe which may affect the distribution or other use of such funds are in full accord with the principles of fairness and equity;
(5) a significant portion of such funds shall be set aside and programed to serve common tribal needs, educational requirements, and such other purposes as the circumstances of the affected Indian tribe may justify, except not less than 20 per centum of such funds shall be so set aside and programed unless the Secretary determines that the particular circumstances of the pertinent Indian tribe clearly warrant otherwise: Provided, That in the development of such plan the Secretary shall survey past and present plans of the tribe for economic development, shall consider long range benefits which might accrue to the tribe from such plans, and shall encourage programing of funds for economic development purposes where appropriate; and
(6) methods exist and will be employed to insure the proper performance of the plan once it becomes effective under section 1405 of this title.
(Pub. L. 93–134, § 3, Oct. 19, 1973, 87 Stat. 467; Pub. L. 97–458, § 2, Jan. 12, 1983, 96 Stat. 2512.)
§ 1404. Hearing transcripts and tribal support statements; submission to Congress with plan
When submitting the plan as provided in section 1402 of this title, the Secretary shall also submit to the Congress with such plan—
(1) copies of the transcripts of hearings held by him concerning the Indian judgment pursuant to clause (2) of section 1403(a) of this title and all other papers and documents considered by him in the preparation of such plan, including any resolution, communication, or suggested use or distribution plan of the pertinent Indian tribe submitted pursuant to clause (1) of section 1403(a) of this title; and
(2) a statement of the extent to which such plan reflects the desires of the Indian tribe or individuals who are entitled to such funds, which statement shall specify the alternatives, if any, proposed by such Indian tribe or individuals in lieu of such plan, together with an indication of the degree of support among the interested parties for each such alternative.
(Pub. L. 93–134, § 4, Oct. 19, 1973, 87 Stat. 467.)
§ 1405. Effective date of plan; joint resolution of disapproval
(a) Original plan
(b) Proposed legislation and report to Congress following Congressional disapproval
(c) Successor plan previously withdrawn or amended prior to Congressional action; consent to amendments
(d) Resubmission of successor plan within prescribed period following withdrawal of plan
(e) Recomputation of sixty-day period from date of introduction of joint resolution of disapproval; reextension restriction
(Pub. L. 93–134, § 5, Oct. 19, 1973, 87 Stat. 468; Pub. L. 97–458, § 3, Jan. 12, 1983, 96 Stat. 2513.)
§ 1406. Rules and regulations
(a) Promulgation
(b) Publication in Federal Register
(c) Hearings
(Pub. L. 93–134, § 6, Oct. 19, 1973, 87 Stat. 468.)
§ 1407. Tax exemption; resources exemption limitation
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 1
1 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 2
2 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.)
§ 1408. Resources exemption
Interests of individual Indians in trust or restricted lands shall not be considered a resource, and up to $2,000 per year of income received by individual Indians that is derived from such interests shall not be considered income, in determining eligibility for assistance under the Social Security Act [42 U.S.C. 301 et seq.] or any other Federal or federally assisted program.
(Pub. L. 93–134, § 8, as added Pub. L. 97–458, § 4, Jan. 12, 1983, 96 Stat. 2514; amended Pub. L. 103–66, title XIII, § 13736(a), Aug. 10, 1993, 107 Stat. 663.)