U.S. CODE

U.S. Code

§ 1773h. Miscellaneous provisions

(a) Liens and forfeitures, etc.

(1) None of the funds, assets, or income from the trust fund established in section 1773d (b) of this title which are received by the Tribe under the Settlement Agreement shall be subject to levy, execution, forfeiture, garnishment, lien, encumbrance, or seizure.

(2) The annuity fund, or other investment program, established in section 1773d (a) of this title shall not be subject to levy, execution, forfeiture, garnishment, lien, encumbrance, or seizure. Payments from the fund shall be in accordance with the Act of August 2, 1983 (25 U.S.C. 117a et seq.; commonly referred to as the “Per Capita Act”).

(b) Eligibility for Federal programs; trust responsibility

Nothing in this subchapter or the Settlement Agreement shall affect the eligibility of the Tribe or any of its members for any Federal program or the trust responsibility of the United States and its agencies to the Tribe and members of the Tribe.

None of the funds, assets, or income from the trust fund established in section 1773d (b) of this title shall at any time be used as a basis for denying or reducing funds to the Tribe or its members under any Federal, State, or local program.

(d) Tax treatment of funds and assets

None of the funds or assets transferred to the Tribe or its members by the Settlement Agreement of ^[1] this subchapter, and none of the interest earned or income received on amounts in the funds established under section 1773d (a) and (b) of this title, shall be deemed to be taxable, nor shall such transfers be taxable events.

[1] So in original. Probably should be “or”.

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