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TANF TANF TANF TANF TANF TANF TANF TANF SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP payments. Exempt $2,000 each year in the month received and apply the balance of $3,000 as a countable resource in the following month. 736.4.3 Court Exempted Income (toc) Protections in the beginning of this chapter apply only to funds and other interests held in trust by the federal government. The following court rulings also exempt incomes for the tribes listed below: 1. Income from the sale of timber from land held in trust, Squire v. Capoeman, 351 U.S. 1(1956); 2. Income derived from farming and ranching operations on reservation land held in trust by the federal government, Stevens v. IRS, 452 F.2d 741(9th Cir. 1971); 3. Internal Revenue ruling has also found the following to qualify if they were derived from trust property, including income derived from rentals, royalties, sale proceeds from natural resources of the land, and sale proceeds from crops grown on the land and use of the land for grazing purposes. The Law of Federal Income Taxation, Jacob Mertens, Jr., Section 6A.101. 736.4.4 Income from Tribal Gaming (toc) Per capita distributions of revenues from tribal gaming on tribal trust property are not protected by Sections 1407 and 1408, as such funds are not held in trust by the federal government. Per capita payments resulting from gaming revenues are subject to federal taxation, Public Law 100-97, Section 11, 102 Stat. 2472, and are not exempt. 736.4.5 Income from Lands and Subsurface Mineral Rights (toc) Provisions of the National Industrial Recovery Act, the Emergency Relief Appropriation Act, and Section 55 of the Act of August 24, 1935, and lastly Public Law 94-114, conveyed portions of the lands and subsurface mineral rights to designated tribes, including accrued income. Funds distributed to the members of the tribes identified or to their households are excluded as income or resources for the purposes of determining eligibility for assistance under the Social Security Act or any other federal or federally assisted program. Tribes include: 1. Bad River Bank of the Lake Superior Tribe of Chippewa Indians of Wisconsin, Bad River Reservation, Wisconsin:* 2. Blackfeet Tribe, Blackfeet Reservation, Montana;* 3. Cherokee Nation of Oklahoma, Oklahoma;* 4. Cheyenne River Sioux Tribe, Cheyenne River Reservation, South Dakota; 5. Crow Creek Sioux Tribe, Crow Creek, South Dakota;* 6. Lower Brule Sioux Tribe, Lower Brule Reservation, South Dakota;* A-736.4.3 INCOME Division of Social Services Eligibility and Payments Manual 26 Jun 26 MTL 09/26 Court Exempted Income