§ 609b–1 TITLE 25—INDIANS Page 232

The Indian Claims Commission, referred to in text,

terminated Sept. 30, 1978. See Codification note set out

under former section 70 et seq. of this title.

Act of July 22, 1969, referred to in text, is Pub. L.

91–47, July 22, 1969, 83 Stat. 49. That portion of the act

which appropriated the funds referred to was not classified to the Code.

CODIFICATION

Section was not enacted as part of act Aug. 9, 1946,

ch. 933, 60 Stat. 968, which comprises this subchapter.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 609b–1 of this

title.

§ 609b–1. Tax exemption; trusts and other procedures for protection of minors and persons

under legal disability

Any part of such funds that may be distributed per capita under the provisions of section

609b of this title and this section shall not be

subject to Federal or State income tax; and any

per capita share payable to a person under twenty-one years of age or to a person under legal

disability shall be paid in accordance with such

procedures, including the establishment of

trusts, as the Secretary determines will adequately protect the best interest of such persons.

(Pub. L. 91–413, §2, Sept. 25, 1970, 84 Stat. 865.)

CODIFICATION

Section was not enacted as part of act Aug. 9, 1946,

ch. 933, 60 Stat. 968, which comprises this subchapter.

§ 609c. Disbursement of minor’s share of judgment funds

(a) Definitions

For purposes of this section and section 609c–1

of this title, the term—

(1) ‘‘tribe’’ means the Confederated Tribes

and Bands of the Yakama Indian Nation or the

Apache Tribe of the Mescalero Reservation;

(2) ‘‘tribal governing body’’ means the governing body of a tribe or a committee of the

members of such body designated by such body

for purposes of this section and section 609c–1

of this title;

(3) ‘‘Secretary’’ means the Secretary of the

Interior acting through (unless otherwise determined by the Secretary) the Superintendent of the Bureau of Indian Affairs Agency

serving the tribe involved;

(4) ‘‘minor’’ means a member of a tribe, or

descendant of a member of a tribe, who has

not attained the age of eighteen years and who

has a minor’s share;

(5) ‘‘minor’s share’’ means the per capita

share of a judgment award, and the investment income accruing thereto, which is held

in trust by the Secretary for a minor; and

(6) ‘‘parent’’ means the biological or adoptive parent or parents, or other legal guardian,

of a minor.

(b) Disbursement to parent of minor

Notwithstanding any provision of the Act of

October 19, 1973 (87 Stat. 466) [25 U.S.C. 1401 et

seq.], the Act of March 12, 1968 (82 Stat. 47), or

any other law, or any regulation or plan promulgated pursuant thereto, the minor’s share of

judgment funds heretofore or hereafter awarded

by the Indian Claims Commission or the United

States Court of Claims to a tribe may be disbursed to a parent of such minor pursuant to

this section and section 609c–1 of this title.

(c) Disbursements under plan for best interest of

minor

The minor’s share of judgment funds may be

disbursed in such amounts deemed necessary by

such parent for the best interest of the minor for

the minor’s health, education, welfare, and

emergencies under a plan governing such funds

for each minor (or a plan governing funds of all

minors in a family) approved by the Secretary

and the tribal governing body of the minor’s

tribe.

(d) Monthly reports

The Secretary shall provide a monthly report

to each tribal governing body which has approved one or more plans pursuant to subsection

(c) of this section. Each such report shall include the amount and purpose of every disbursement made during each month under such plans.

(Pub. L. 95–433, §1, Oct. 10, 1978, 92 Stat. 1047;

Pub. L. 103–435, §17(b), Nov. 2, 1994, 108 Stat.

4573.)

REFERENCES IN TEXT

Act of October 19, 1973, referred to in subsec. (b), is

Pub. L. 93–134, Oct. 19, 1973, 87 Stat. 466, as amended,

known as the Indian Tribal Judgment Funds Use or

Distribution Act, which is classified generally to chapter 16 (§1401 et seq.) of this title. For complete classification of this Act to the Code, see section 1401(c) of

this title and Tables.

Act of March 12, 1968, referred to in subsec. (b), is

Pub. L. 90–266, which authorized the consolidation and

use of funds in favor of the Apache Tribe of the Mescalero Reservation, and was not classified to the Code.

The Indian Claims Commission, referred to in subsec.

(b), terminated Sept. 30, 1978. See Codification note set

out under former section 70 et seq. of this title.

The United States Court of Claims, referred to in subsec. (b), and the United States Court of Customs and

Patent Appeals were merged effective Oct. 1, 1982, into

a new United States Court of Appeals for the Federal

Circuit by Pub. L. 97–164, Apr. 2, 1982, 96 Stat. 25, which

also created a United States Claims Court [now United

States Court of Federal Claims] that inherited the trial

jurisdiction of the Court of Claims. See sections 48, 171

et seq., 791 et seq., and 1491 et seq. of Title 28, Judiciary

and Judicial Procedure.

AMENDMENTS

1994—Subsec. (a)(1). Pub. L. 103–435 substituted ‘‘Confederated Tribes and Bands of the Yakama Indian Nation’’ for ‘‘Confederated Tribes and Bands of the Yakima Indian Nation’’.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 609c–1 of this

title.

§ 609c–1. Tax exemption; eligibility for Federal

assistance without regard to payments

Any part of any of the judgment funds referred

to in section 609c of this title that may be distributed per capita to, or held in trust for the

benefit of, the members of a tribe, including minor’s shares, shall not be subject to Federal or

State income tax, and the per capita payment