Ben Ray Luján actually said...

In its recent guidance on the tax-exempt status of settlement funds, the IRS relied on, I quote, 'the source of funds and origins of claims ...

Shouldn't per capita income derived from trust resources be similarly tax exempt?

If the IRS is engaged or intends to engage in efforts to tax per capita distributions, as our tribal witnesses today will testify, it should...

I think your testimony covers this.