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.
On the recordSeptember 13, 2012
Source
congress.govEditor's note · Context
Lujan emphasizes that per capita payments to tribes should not be taxed by the federal government.
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