25 USC 1146: Federal and State income taxes
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25 USC 1146: Federal and State income taxes Text contains those laws in effect on January 7, 2011
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER LVI-EMIGRANT NEW YORK INDIANS: DISTRIBUTION OF JUDGMENT FUND
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§1146. Federal and State income taxes

None of the funds that may be distributed per capita shall be subject to Federal or State income taxes.

( Pub. L. 90–93, §6, Sept. 27, 1967, 81 Stat. 230 .)