1500.5.34 Native American Tribal Judgment Funds
Funds from judgment awards due to breaches of treaty provisions, and funds held in trusts by the Secretary of the Interior. Native American tribal judgment funds are not from Native American gambling operations. The funds come from the sale or lease of: oil, gas, and other tribal assets, such as land.
Native American tribal judgment funds payments include, but are not limited to: Alaska Native Claims Settlement Act Sac and Fox Indian Claims Agreement Public Law 94-114, Section 6, regarding sub-marginal land held in trust by the United States Relocation assistance to members of the Hopi and Navajo Tribes under Public Law 93-531 Disposition of funds to the Grand River Band of Ottawa Indians, Public Law 94-540 Confederated Tribes and Bands of the Yakim Indian Nation from the Indian Claims Commission, Public Law 95-433, Section 2 Confederated Tribes and Bands of the Apache Tribe of the Mescalero Reservation from the Indian Claims Commission, Public Law 95-433, Section 2 Passamaguoddy Tribe or any of the members pursuant to the Maine Indian Claims Settlement Act of 1980, Public Law 96-420, Section 5. Penobscot Nation or any of the members pursuant to the Maine Indian Claims Settlement Act of 1980, Public Law 96-420, Section 5
Exclude payments of: $2,000 or less for each household member, per payment, per calendar year, and any amount placed in an inaccessible trust.