25 USC 1264: Tax exemption; Social Security eligibility
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25 USC 1264: Tax exemption; Social Security eligibility Text contains those laws in effect on January 7, 2011
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER LXVIII-BLACKFEET AND GROS VENTRE TRIBES: DISTRIBUTION OF JUDGMENT FUND

§1264. Tax exemption; Social Security eligibility

None of the funds distributed per capita under the provisions of this subchapter 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 [42 U.S.C. 301 et seq.]. The provision of this section regarding eligibility for assistance under the Social Security Act is enacted in recognition of unique circumstances applicable to the tribes involved, and shall not be regarded as a precedent or as a general policy for application to other tribes.

( Pub. L. 92–254, §4, Mar. 18, 1972, 86 Stat. 65 .)

References in Text

The Social Security Act, referred to in text, is act Aug. 14, 1935, ch. 531, 49 Stat. 620 , as amended, which is classified principally 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.