25 USC 994: Tax exemption
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

25 USC 994: Tax exemption Text contains those laws in effect on January 15, 2013
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER XLVII-CHEROKEE NATION: DISTRIBUTION OF JUDGMENT FUND
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§994. Tax exemption

No part of any funds which may be distributed in accordance with the provisions of this subchapter shall be subject to Federal or State income tax.

( Pub. L. 87–775, §4, Oct. 9, 1962, 76 Stat. 776 .)