25 U.S.C. § 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 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.)Editorial NotesReferences 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”.
Notes of Decisions
Marx E. Angle v. United States, 709 F.2d 570 (9th Cir. 1983).
“That section provides that 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.”
In Re Kedrowski, 284 B.R. 439 (Bankr. W.D. Wis. 2002).
“466 ), as amended [ 25 U.S.C.A. § 1407 ]. While initially this suggests that the debtor’s interest in the per capita distributions might be excluded from the bankruptcy estate, a careful review of the applicable law reveals that § 117b(a) does not apply to tribal gaming revenues…”
Ellen Moose v. United States of Am., 674 F.2d 1277 (9th Cir. 1982).
“13 Section 7 of that statute — now 25 U.S.C. § 1407 — states that “[n]one of the funds distributed per capita or held in trust under the provisions” of the statute are to be taxed.”
Barrett v. United States, 561 F.3d 1140 (10th Cir. 2009).
“As required by the Distribution Act, see 25 U.S.C. § 1407 (stating that “none of the funds which' — (1) are .”
Rogers v. United States, 697 F.2d 886 (9th Cir. 1983).
· cites it 2× “We also observed that section 7 of the DJFA, 25 U.S.C. § 1407 , 6 indicates a congressional belief that all funds appropriated to satisfy Indian judgments are held in trust.”
Randall v. Califano, 500 F. Supp. 691 (N.D. Cal. 1980).
· cites it 2× “468 , 25 U.S.C. § 1407 ), awarded from the date of that act (October 19, 1973), excluding such payments when made to any tribe or group whose trust relationship with the Federal government has been terminated and for which there already existed legislation authorizing the…”
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