§ 1406 TITLE 25—INDIANS Page 406

piration of the original one-year deadline to resubmit a plan to Congress. Such a plan shall become valid at the end of a sixty-day period beginning on the day such new plan is submitted

to the Congress, unless during such sixty-day period, a joint resolution is enacted disapproving

such plan.

(e) Recomputation of sixty-day period from date

of introduction of joint resolution of disapproval; reextension restriction

Upon the introduction of the first such resolution of disapproval in either the House of Representatives or the Senate, the sixty-day period

shall be recomputed from the date of such introduction and shall not again be extended.

(Pub. L. 93–134, §5, Oct. 19, 1973, 87 Stat. 468; Pub.

L. 97–458, §3, Jan. 12, 1983, 96 Stat. 2513.)

AMENDMENTS

1983—Subsec. (a). Pub. L. 97–458, §3(a), substituted

‘‘unless during such sixty-day period a joint resolution

is enacted’’ for ‘‘unless during such sixty-day period either House adopts a resolution disapproving such

plans’’.

Subsec. (b). Pub. L. 97–458, §3(b), substituted ‘‘date of

enactment of a joint resolution disapproving a plan’’

for ‘‘date of adoption of a resolution disapproving a

plan’’.

Subsecs. (c) to (e). Pub. L. 97–458, §3(c), added subsecs.

(c) to (e).

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1403 of this title.

§ 1406. Rules and regulations

(a) Promulgation

The Secretary shall promulgate rules and regulations to implement this chapter no later

than the end of the one hundred and eighty-day

period beginning on October 19, 1973. Among

other things, such rules and regulations shall

provide for adequate notice to all entities and

persons who may receive funds under any Indian

judgment of all relevant procedures pursuant to

this chapter concerning any such judgment.

(b) Publication in Federal Register

No later than sixty days prior to the promulgation of such rules and regulations the Secretary shall publish the proposed rules and regulations in the Federal Register.

(c) Hearings

No later than thirty days prior to the promulgation of such rules and regulations, the Secretary shall provide, with adequate public notice, the opportunity for hearings on the proposed rules and regulations, once published, to

all interested parties.

(Pub. L. 93–134, §6, Oct. 19, 1973, 87 Stat. 468.)

§ 1407. Tax exemption; resources exemption limitation

None of the funds which—

(1) are distributed per capita or held in trust

pursuant to a plan approved under the provisions of this chapter, or

(2) on January 12, 1983, are to be distributed

per capita or are held in trust pursuant to a

plan approved by the Congress prior to January 12, 1983, or

(3) were distributed pursuant to a plan approved by Congress after December 31, 1981 but

prior to January 12, 1983, and any purchases

made with such funds,

including all interest and investment income accrued thereon while such funds are so held in

trust, shall be subject to Federal or State income taxes, nor shall such funds nor their availability be considered as income or resources nor

otherwise utilized as the basis for 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.

(Pub. L. 93–134, §7, Oct. 19, 1973, 87 Stat. 468; Pub.

L. 97–458, §4, Jan. 12, 1983, 96 Stat. 2513.)

REFERENCES IN TEXT

The Social Security Act, referred to in text, is act

Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended, which is

classified generally to chapter 7 (§301 et seq.) of Title

42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title

42 and Tables.

AMENDMENTS

1983—Pub. L. 97–458 substituted tax exemption and resources exemption limitation for prior tax exemption

provision which read as follows: ‘‘None of the funds distributed per capita or held in trust under the provisions

of this chapter shall be subject to Federal or State income taxes, and the per capita payments shall not be

considered as income or resources when determining

the extent of eligibility for assistance under the Social

Security Act’’.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 117b, 1300i–5,

1774f of this title.

§ 1408. Resources exemption

Interests of individual Indians in trust or restricted lands shall not be considered a resource,

and up to $2,000 per year of income received by

individual Indians that is derived from such interests shall not be considered income, in determining eligibility for assistance under the Social Security Act [42 U.S.C. 301 et seq.] or any

other Federal or federally assisted program.

(Pub. L. 93–134, §8, as added Pub. L. 97–458, §4,

Jan. 12, 1983, 96 Stat. 2514; amended Pub. L.

103–66, title XIII, §13736(a), Aug. 10, 1993, 107

Stat. 663.)

REFERENCES IN TEXT

The Social Security Act, referred to in text, is act

Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended, which is

classified generally to chapter 7 (§301 et seq.) of Title

42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title

42 and Tables.

AMENDMENTS

1993—Pub. L. 103–66 inserted ‘‘, and up to $2,000 per

year of income received by individual Indians that is

derived from such interests shall not be considered income,’’ after ‘‘resource’’.

EFFECTIVE DATE OF 1993 AMENDMENT

Section 13736(b) of Pub. L. 103–66 provided that: ‘‘The

amendment made by this section [amending this section] shall take effect on January 1, 1994.’’