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TANF TANF TANF TANF TANF TANF TANF TANF SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP 736.4.1 Income as Distribution or Per Capita Payment (toc) Provisions of appropriate federal laws pertinent to Section 7 of the Judgment Fund Distribution Act, Public Law (Publ. L.) 93-134, as amended by Section 4 of PL 97-458, 25 U.S.C. 1407; and Section 8 of Publ. L 93­ 134, as added Publ. L 97-458, Section 4, 96 Stat, 2514, amended Publ. L 103-66, 107 Stat. 663, describes whether income or interests in Indian trusts are taxable or should be considered as resources or income under the Social Security Act or any other federal or federally assisted program. Income applies to either distributions of funds appropriated in satisfaction of a judgment in favor of Indian tribes, bands, groups, pueblos, or communities by the Indian Claims Commission or the Court of Claims or per capita payments as permitted by the Per Capita Distributions Act of 1983, Publ. L 98-64, made to Indians out of tribal trust revenue held by the federal government, with the exception of funds held by Alaska Native Regional and Village Corporations (ANRVC) are not held in trust by the Secretary of the Interior. Therefore, ANRVC dividend distributions are not excluded from countable income under this exclusion. • Tax Exempt Income, Resources Exemption or Limitation None of the funds which: 1. Are distributed per capita or held in trust by the Secretary of the Interior; 2. On January 12, 1983, are to be distributed per capita or held are held in trust pursuant to a plan approved by the Congress prior to January 12, 1983; 3. Were distributed pursuant to a plan approved by the Congress after December 31, 1981, but prior to January 12, 1983, and any purchases made with such funds, or 4. Are paid by the State of Minnesota to Bois Forte Band of Chippewa Indians pursuant to the agreements of such Band under the Treaty of September 30, 1954, including all interest accrued on such funds during any period in which such funds are held in a minor’s trust shall be subject to federal or state income taxes, nor shall such funds be considered as income or resources nor otherwise utilized as the basis of denying or reducing the financial assistance or other benefits to which such household or member would otherwise be entitled under the Social Security Act (42 U.S.C. 301 et seq.) or, except for per capita shares in excess of $2,000, any federal or federally assisted program; 5. Are specifically excluded by another federal statute from consideration as income for the purpose of determining eligibility of any federal or federally assisted program. Funds from the following sources are also exempt: 1. Per capita payments to members of the Red Lake Band of Chippewa Indians pursuant to Section 3 of Publ. L 85-794(#1); 2. Per capita payments by the Blackfeet and Gros Ventre tribal governments to members per Section 4 of Publ. L 92-254 and Section 6 of Publ. L 97-408; 3. Settlement payments to members of the Hopi and Navajo Tribes per Section 22 of Publ. L 93-531, as amended by Publ. L 96-305I*; A-736.4.1 INCOME Division of Social Services Eligibility and Payments Manual 26 Jun 26 MTL 09/26 Income as Distribution or Per Capita Payment