Indian Payments

[63-506]

General Exemptions

The following Indian payments are exempt as income per federal statute.

EXEMPTION ADDITIONAL INFORMATION/RESTRICTIONS
Casino Disbursements (Per Capita payments)

Exclude the first $2,000 casino disbursement income, per calendar year, which are approved from interest on legal shares to the individual client in trust or restricted land. [63-506(b)(8)]

Any funds which exceed the $2,000 limit in a calendar year are counted as unearned income in the month in which it is received. [63-502.146]
Indian Child Welfare Act child and family service grants

Includes grants for:

  • Family assistance
  • Day care
  • After school care
  • Respite care
  • Recreational activities
  • Home improvement
  • Employment of domestic relations and child welfare personnel
  • Education and training.
Indian Claims Commission judgement or Claims Court payments

Issued under PL 93-134, PL 97-458, or PL 98-64. Funds must have been:

  • Distributed in payments of $2,000 or less per person, or
  • Held in trust according to an approved plan, or
  • As of 1/12/83, to have been distributed in payments of $2,000 or less per person, or
  • Distributed according to a plan approved by Congress from 1/1/82 through 1/11/83 (exempt also any purchases made with this money), 
  • Trust fund payments of $2,000 or less per person from funds held in trust by the Secretary of the Interior.
Indian trust or restricted land payments Exempt up to $2,000 per person in each calendar year.
Old Age Assistance funds Exempt amounts of $2,000 or less paid to the heirs of deceased Native Americans under the Old Age Assistance Act (PL 98-500, Sec. 8)

Tribal Exemptions

Payments issued to members of the following tribes are exempt.

TRIBAL GROUP/NATION APPLICABLE FEDERAL LAW
Alaskan Natives

Alaska Native Claims Settlement Act under:

PL 92-203, Sec. 29, or

PL 100-24, Sec. 15, or

Sac and Fox Indian Claims Agreement PL 94-189, Sec. 6.
Apache Tribe of the Mescalero Reservation Payments from the Indian Claims Commission under PL 95-433, Sec. 2
Assiniboine Tribe PL 94-114, Sec 6 payments for sub-marginal land held in trust by the U.S.
Assiniboine Tribes, Montana PL 97-408
Assiniboine Tribe of the Fort Belknap Indian Community and the Fort Peck Indian Reservation, Montana PL 98-124, Sec. 5
Bad River Band of the Lake Superior Tribe of Chippewa Indians of Wisconsin PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Blackfeet Tribe

PL 97-408

PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Cherokee Nation of Oklahoma PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Cheyenne River Sioux Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Chippewas of Lake Superior

PL 99-146, Sec. 6(b)

PL 99-377
Chippewas of the Mississippi

PL 99-146, Sec. 6(b)

PL 99-377
Crow Creek Sioux Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Devils Lake Sioux Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Fort Belknap Indian Community PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Fox Claim agreement payments under PL 94-189
Grand River Band of Ottawa PL 94-540
Grosventre PL 97-408
Hopi PL 93-531, Sec. 22
Independent Seminole Indians of Florida Payments of $2,000 or less per person to satisfy a judgement of the Indian Claims Commission (PL 101-277)
Indian Tribal Members PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Keweenaw Bay Indian Community PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Lac Corte Oreilles Band of Lake Superior Chippewa Indians PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Lower Brule Sioux Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Miccosukee Tribe of Indians of Florida Payments of $2,000 or less per person to satisfy a judgement of the Indian Claims Commission (PL 101-277)
Minnesota Chippewa Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Navajo

PL 93-531, Sec. 22

PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Oglala Sioux Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Papago Tribe, Arizona PL 97-408
Passamaquoddy Maine Indian Claims Settlement Act of 1980 (PL 96-420, Sec. 9 [c])
Penobscot Maine Indian Claims Settlement Act of 1980
Puyallup Tribe Puyallup Tribe of Indians Settlement Act of 1989 (PL 101-41, Sec. 10(b) and (c))
Red Lake Band of Chippewa Indians PL 98-123
Rosebud Sioux Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Sac Claim agreement payments under PL 94-189
Saginaw Chippewa Indian of Michigan PL 99-346, Sec. 662
Seminole Nation of Oklahoma Payments of $2,000 or less per person to satisfy a judgement of the Indian Claims Commission (PL 101-277)
Seminole Tribe of Florida Payments of $2,000 or less per person to satisfy a judgement of the Indian Claims Commission (PL 101-277)
Seneca Nation Seneca Nation Settlement Act of 1990 (PL 101-503, Sec. 8[b])
Shoshone-Bannock Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Sioux Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Standing Rock Sioux Tribe PL 94-114, Sec. 6 payments for sub-marginal land held in trust by the U.S.
Turtle Mountain Band of Chippewas, Arizona PL 97-403
Yakima Payments from the Indian Claims Commission under PL 95-433, Sec. 2
White Earth Band of Chippewa Indians, Minnesota White Earth Reservation Land Settlement Act of 1985 (PL 264, Sec. 16)

Related Topics

Earned Income