Effective Date: January 1, 2023

Previous Policy

A. Payments to American Indians/Alaska Natives

1. Exclude from income:

a. Money received by American Indians/Alaska Natives that are derived from ownership interest in rents, leases, royalties or usage rights related to the extraction of natural resources resulting from the exercise of federally protected rights. These may be paid to individual Indians or as per capita payments paid by the tribe. Natural resources include things such as minerals, oil, natural gas, coal, timber, plants, animals or fish. Also exclude from income per capita payments that the Secretary of the Interior or an Indian tribe distributes when the Secretary held the funds in trust. This includes Golden Age and Senior Retirement payments made by the Ute Indian Tribe.

b. Tribal money paid to the Ute Indian Tribe is reported on an account known as the "IIM Account" (Individual Indian Money). (Other tribes may also use IIM accounts.) Money paid to these accounts may include per capita payments, oil and mineral Leases, and income from individual interests in lands or resources held by the tribal member. Per capita payments paid to the account are exempt when the funds were held in trust by the Secretary of the Interior. Funds held in trust include interest and investment income earned on the funds while they are in trust. The source of funds in IIM accounts (Individual Indian Money) must be verified by customer statement, or by their response on Attachment A, unless one of the sources is identified as countable in 415-13 . If additional information is required, workers must attempt to contact the member directly prior to requesting IIM account verification.

c. Payments received under the Individual Indian Account Settlement Litigation, Pub. L. 111-291. (IIM)

d. Payments made under the Alaska Native Claims Settlement Act, Public Law 92-203.

e. Payments made under the Maine Implementing Act and the Maine Indian Claims Settlement Fund, Section 9 of Public Law 96-240.

f. Tribal benefits received by the following Indian tribes under section 5 of Public Law 94-114:

TRIBE RESERVATION Bad River Band of the Lake Superior Tribe of Chippewa Indians of Wisconsin Bad River Blackfeet Tribe Blackfeet Cherokee Nation of Oklahoma Cheyenne River Sioux Tribe Cheyenne River Crow Creek Sioux Tribe Crow Creek Lower Brule Sioux Tribe Lower Brule Devils Lake Sioux Tribe Fort Trotten Fort Belknap Indian Community Fort Belknap Assiniboine and Sioux Tribes Fort Peck Lac Courte Oreilles Band of Lake Superior Chippewa Indians Lac Courte Oreilles Keweenaw Bay Indian Community L'Anse Minnesota Chippewa Tribe White Earth Navajo Nation Navajo Ogallala Sioux Tribe Pine Ridge Rosebud Sioux Tribe Rosebud Shoshone Bannock Tribes Fort Hall Standing Rock Sioux Tribe Standing Rock

B. Special Payments to American Indians/Alaska Natives

1. Exclude from income, money received by American Indians/Alaska Natives that are derived from ownership interest in rents, leases, royalties or usage rights related to the extraction of natural resources resulting from the exercise of federally protected rights. These may be paid to individual Indians or as per capita payments paid by the tribe. Natural resources include things such as minerals, oil, natural gas, coal, plants, animals or fish. Also exclude from income per capita payments the Secretary of the Interior or an Indian Tribe distributes when the Secretary held the funds in trust. This includes Golden Age and Senior Retirement payments made by the Ute Indian Tribe. Tribal money paid to the Ute Indian Tribe is reported on an account known as the “IIM Account” (Individual Indian Money.) (Other tribes may also use IIM accounts.) IIM accounts will be verified by customer statement. Money paid to these accounts may include per capita payments, Oil and Mineral Leases, and income from Individual Interests in lands or resources held by the tribal member. Per capita payments paid to the account are exempt when the funds were held in trust by the Secretary of the Interior.

2. Funds held in trust include interest and investment income earned on the funds while they are in trust.

3. Do not exclude per capita payments that tribes distribute from funds not held in trust by the Secretary. Examples are revenues from tribal run businesses such as:

· Tribal managed gambling,

· Sales of items not held in trust, or

· Storage of nuclear waste on tribal lands.

4. Exclude payments received under the Individual Indian Account Settlement Litigation, Pub. L. 111-291.

5. Payments made under the Alaska Native Claims Settlement Act, Public Law 92-203.

6. Payments made under the Maine Implementing Act and the Maine Indian Claims Settlement Fund, Section 9 of Public Law 96-240.

7. Tribal benefits received by the following Indian tribes under section 5 of Public Law 94-114:

TRIBE RESERVATION Bad River Band of the Lake Superior Tribe of Chippewa Indians of Wisconsin Bad River Blackfeet Tribe Blackfeet Cherokee Nation of Oklahoma Cheyenne River Sioux Tribe Cheyenne River Crow Creek Sioux Tribe Crow Creek Lower Brule Sioux Tribe Lower Brule Devils Lake Sioux Tribe Fort Trotten Fort Belknap Indian Community Fort Belknap Assiniboine and Sioux Tribes Fort Peck Lac Courte Oreilles Band of Lake Superior Chippewa Indians Lac Courte Oreilles Keweenaw Bay Indian Community L'Anse Minnesota Chippewa Tribe White Earth Navajo Tribe Navajo Ogallala Sioux Tribe Pine Ridge Rosebud Sioux Tribe Rosebud Shoshone Bannock Tribes Fort Hall Standing Rock Sioux Tribe Standing Rock

8. Monies received by American Indians/Alaska Natives that are derived from ownership interest in rents, leases, royalties or usage rights related to the extraction of natural resources resulting from the exercise of federally protected rights are not counted as income. This applies, regardless of the tribe to which the American Indian/Alaska Native belongs.

· Count as income any monies paid by the tribe from funds that are not held in trust by the Secretary of the Interior. This includes payments from the proceeds of tribal run businesses.

· Count as income any money received by an individual American Indian/Alaska Native derived from the production of goods or services or the sale of natural resources from privately held lands that are not excluded tribal lands or federally protected ownership interests.

9. Tribal or Bureau of Indian Affairs (BIA) General Assistance Payments and TANF payments follow the MAGI-based household income rules and are exempt.