Ben Ray Luján actually said...
Let me be clear: As a matter of Federal Indian tax policy based on over a century of treaties, respect for tribal sovereignty and empowerment of tribe self-determination, funds derived from trust resources that are distributed on a per capita basis to individual Indians cannot and should not be subject to Federal tax.
Context
Lujan emphasizes that per capita payments to tribes should not be taxed by the federal government.
09/13/2012