AMERICAN INDIANS (FSM)

SR 98-03 Dated 05/98

Previous Policy

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Financial assistance payments to members of the Navajo and Hopi tribes (P.L. 93-531).

Funds held in trust by the Secretary of the Interior for an Indian Tribe and distributed per capita to members of that tribe (Section 2, P.L. 98-64).

($2,000 or less per individual per payment.)

Payments made under any judgment of the Indian Claims Commission of the Court of Claims in favor of any Indian tribe (Section 7, P.L. 93-134).

($2,000 or less per person per payment.)

Per capita judgment payments to members of the Gross Ventre Tribe, Black Feet Tribe and both the Assiniboine tribes (Montana) and the Papago (Arizona) (P.L. 97-408).

Per capita judgment payments to, or held in trust for, members of the Grand River Band of Ottawa Indians (P.L. 94-540).

Funds distributed under the Maine Indian Claims Settlement Act of 1980 (Section 9 (c) (2), P.L. 96-420) to the Passamaquoddy Tribe, the Penobscot Nation, or the Houlton Band of Maliseet Indians.

Payments received by the Confederated Tribes and Bands of the Yakima Indian Nation or the Apache Tribe of the Mescalero Reservation (P.L. 95-443).

Relocation assistance payments to members of the Navajo and Hopi Tribes (P.L. 93-531).

Payments to the Turtle Mountain Band of Chippewas (Arizona) (P.L. 97-403)

Per capita and interest payments made to the Assiniboine Tribe of the Fort Belknap Indian Community and the Assiniboine Tribe of the Fort Peck Indian Reservation (Montana) (P.L. 98-124).

Per capita and interest made to the Red Lake Band of Chippewas (P.L. 98-123).

Payments to the Saginaw Chippewa Indian Tribe of Michigan (P.L. 99-346).

Per capita payments to the Chippewas of Mississippi (P.L. 99-377).

Payments made to heirs of deceased Indians under the Old Age Assistance Claims Settlement Act except for per capita shares in excess of $2,000 (P.L. 98-500).

Income from certain submarginal lands of the U.S. held in trust for certain Indian Tribes (P.L. 94-114)

Treatment: Excluded Income