25-U.S.C.-1264
§1264 – Tax Exemption; Social Security Eligibility
Pathway
Title 25 > Chapter 14 > Subchapter LXVIII > Section 1264
Details
- Reference: Section 1264
- Legend: §1264 – Tax Exemption; Social Security Eligibility
- USCode Year: 2013
Provision Content
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.
U.S. Encyclopedia of Law Coverage
25-U.S.C.-1253 in the Legal Encyclopedia: Indians
In this entry about 25-U.S.C.-1253, find legal reference material, bibliographies and premiere content related to indians in the American Encyclopedia of Law, presenting a comprehensive view of the United States indians-specific issues, written by authorities in the field.
25-U.S.C.-1243 in the Legal Encyclopedia: Distribution of Judgment Fund
In this entry about 25-U.S.C.-1243, find legal reference material, bibliographies and premiere content related to distribution of judgment fund in the American Encyclopedia of Law, presenting a comprehensive view of the United States distribution of judgment fund-specific issues, written by authorities in the field.
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