25 U.S.C. § 1750E
Section 1750e · Miscellaneous
Amended 1 time on record
Applied in 1 court decisions — leading case James Clay v. Commissioner of Internal Revenue (2021)
Most recently applied in James Clay v. Commissioner of Internal Revenue (March 2021)
Nothing in this part or the Settlement Agreement shall—
(1) affect the eligibility of the Miccosukee Tribe or its members to receive any services or benefits under any program of the Federal Government; or
(2) diminish the trust responsibility of the United States to the Miccosukee Tribe and its members.
No payment made pursuant to this part or the Settlement Agreement shall result in any reduction or denial of any benefits or services under any program of the Federal Government to the Miccosukee Tribe or its members, with respect to which the Tribe or the members of the Tribe are entitled or eligible because of the status of—
(1) the Miccosukee Tribe as a federally recognized Indian tribe; or
(2) any member of the Miccosukee Tribe as a member of the Tribe.
(1) In general
(A) Moneys
None of the moneys paid to the Miccosukee Tribe under this part or the Settlement Agreement shall be taxable under Federal or State law.
(B) Lands
None of the lands conveyed to the Miccosukee Tribe under this part or the Settlement Agreement shall be taxable under Federal or State law.
(2) Payments and conveyances not taxable events
No payment or conveyance referred to in paragraph (1) shall be considered to be a taxable event.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
This part, referred to in text, was in the original “this Act” and was translated as reading “this title”, meaning title VII of Pub. L. 105–83 to reflect the probable intent of Congress.