(2) Subject to the conditions, criteria, and procedures
set forth in the Settlement Agreement, the Secretary, in
consultation with the Tribe, may elect to purchase contig-
uous tracts in an alternative area, the ‘‘Catawba Reserva-
tion Secondary Expansion Zone’’, as defined in the Settle-
ment Agreement.
(3) The Tribe may propose different or additional ex-
pansion zones subject to the approval of the Secretary and
to the additional authorizations required in the Settlement
Agreement and the State implementing legislation.
(d) NON-CONTIGUOUS TRACTS.—The Secretary, act-
ing on behalf of the Tribe, shall take such actions as are
reasonable to expand the Existing Reservation by assem-
bling a composite tract of contiguous parcels that border
and surround the Existing Reservation. Before placing
any non-contiguous tract in Reservation status, the Tribe,
in consultation with the Secretary, shall submit to the
county council in any county where it proposes to purchase
such non-contiguous tracts a Non-Contiguous Develop-
ment Plan Application, as provided by the Settlement
Agreement and the State implementing legislation. Upon
the approval of any such application by each affected
county council, the Secretary, in consultation with the
Tribe, may proceed to place non-contiguous tracts in Res-
ervation status. No purchases of non-contiguous tracts
shall be made for the Reservation except as set forth in
the Settlement Agreement and the State implementing
legislation.
(e) VOLUNTARY LAND PURCHASES.—(1) The power
of eminent domain shall not be used by the Secretary or
any governmental authority in acquiring parcels of land
for the benefit of the Tribe, whether or not the parcels
are to be part of the Reservation. All such purchases shall
be made only from willing sellers by voluntary conveyances
subject to the terms of the Settlement Agreement.
(2) Conveyances by private land owners to the Sec-
retary for the Expanded Reservation will be deemed, how-
ever, to be involuntary conversions within the meaning of
section 1033 of the Internal Revenue Code of 1986.
(3) Notwithstanding any other provision of this sec-
tion and the provisions of the first section of the Act of
August 1, 1888 (ch. 728, 25 Stat. 357; 40 U.S.C. 257),
and the first section of the Act of February 26, 1931 (ch.
307, 46 Stat. 1421; 40 U.S.C. 258a), the Secretary may
acquire Reservation land for the benefit of the Tribe from
the ostensible owner of the land if the Secretary and the
ostensible owner have agreed upon the identity of the land
to be sold and upon the purchase price and other terms
of sale. If the ostensible owner agrees to the sale, the Sec-
retary may use condemnation proceedings to perfect or
clear title and to acquire any interests of putative co-ten-
ants whose address is unknown or the interests of un-
known or unborn heirs or persons subject to mental dis-
ability.
(f) TERMS AND CONDITIONS OF ACQUISITION.—All
properties acquired by the Secretary for the Tribe shall
be acquired in fee simple subject to the terms and condi-
tions set forth in the Settlement Agreement. The Sec-
retary, acting on behalf of the Tribe and with its consent,
is also authorized to acquire Reservation and non-Reserva-
tion lands using the methods of financing described in the
Settlement Agreement.
(g) AUTHORITY TO ERECT PERMANENT IMPROVE-
MENTS
ON EXISTING
AND EXPANDED RESERVATION
LAND AND NON-RESERVATION LAND HELD IN TRUST.—
Notwithstanding any other provision of law or regulation,
the Attorney General of the United States shall approve
any deed or other instrument which conveys to the United
States lands purchased pursuant to the provisions of this
section and the Settlement Agreement. The Secretary or
the Tribe may erect permanent improvements of a sub-
stantial value, or any other improvements authorized by
law on such land after such land is conveyed to the United
States.
(h) EASEMENTS OVER RESERVATION.—(1) The ac-
quisition of lands for the Expanded Reservation shall not
extinguish any easements or rights-of-way then encumber-
ing such lands unless the Secretary or the Tribe enters
into a written agreement with the owners terminating such
easements or rights-of-way.
(2)(A) The Secretary, with the approval of the Tribe,
shall have the power to grant or convey easements and
rights-of-way, in a manner consistent with the Settlement
Agreement.
(B) Unless the Tribe and the State agree upon a
valuation formula for pricing easements over the Reserva-
tion, the Secretary shall be subject to proceedings for con-
demnation and eminent domain to acquire easements and
rights of way for public purposes through the Reservation
under the laws of the State in circumstances where no
other reasonable access is available.
(C) With the approval of the Tribe, the Secretary
may also grant easements or rights-of-way over the Res-
ervation for private purposes, and implied easements of
necessity shall apply to all lands acquired by the Tribe,
unless expressly excluded by the parties.
(i) JURISDICTIONAL STATUS.—Only land made part
of the Reservation shall be governed by the special juris-
dictional provisions set forth in this Act and the Settle-
ment Agreement.
(j) 
SALE
AND
TRANSFER
OF
RESERVATION
LANDS.—At the request of the Tribe, and with approval
of the Secretary, the Secretary may sell, exchange, or lease
lands within the Reservation, and sell timber or other nat-
ural resources on the Reservation under circumstances
and in the manner prescribed by the Settlement Agree-
ment.
(k) TIME LIMIT ON ACQUISITIONS.—All acquisitions
of contiguous land to expand the Reservation or of non-
contiguous lands to be placed in Reservation status shall
be completed or under contract of purchase within 10
years from the date the last payment is made into the
Land Acquisition Trust; except that for a period of 20
years after the date the last payment is made into the
Catawba Land Acquisition Trust Fund, the Tribe may,
subject to the limitation on the total size of the Reserva-
tion, continue to add parcels to up to two Reservation
areas so long as the parcels acquired are contiguous to
one of those two Reservation areas.
(l) LEASES OF RESERVATION LANDS.—The provi-
sions of the first section of the Act of August 9, 1955
(ch. 615, 69 Stat. 539; 25 U.S.C. 415) shall not apply
to the Tribe and its Reservation. The Tribe shall be au-
thorized to lease its Reservation lands for terms up to but
not exceeding 99 years.
(m) NON-APPLICABILITY OF BIA LAND ACQUISITION
REGULATIONS.—The general land acquisition regulations
of the Bureau of Indian Affairs, contained in part 151
of title 25, Code of Federal Regulations, shall not apply
to the acquisition of lands authorized by this section.
SEC. 15. NON-RESERVATION PROPERTIES.
(a) ACQUISITION
OF
NON-RESERVATION
PROP-
ERTIES.—(1) The Tribe may draw upon the corpus or ac-
cumulated income of the Catawba Land Acquisition Trust
Fund or the Catawba Economic Development Trust Fund
to acquire and hold parcels of real estate outside the Res-
ervation for the purposes and in the manner delineated
in the Settlement Agreement.
(2) If the ownership of any such properties by the
Secretary or the Tribe, or any sub-entity of the Tribe, re-
sults in the removal of the property from ad valorem tax-
ation, then payments shall be made by the Tribe in lieu
of taxation that are equivalent to the taxes that would oth-
erwise be paid if the property were subject to levy.
(3) Notwithstanding any other provision of law, the
Tribe may lease, sell, mortgage, restrict, encumber, or oth-
erwise dispose of such non-Reservation lands in the same
manner as other persons and entities under State law, and
the Tribe as land owner shall be subject to the same obli-
gations and responsibilities as other persons and entities
under State, Federal, and local law.
(4) Ownership and transfer of non-Reservation par-
cels shall not be subject to Federal law restrictions on
alienation, including (but not limited to) the restrictions
imposed by Federal common law and the provisions of the
section 2116 of the Revised Statutes (25 U.S.C. 177).
(b) JURISDICTION
ON NON-RESERVATION PROP-
ERTIES.—(1) All non-Reservation properties, including
such properties held by the Tribe as a corporate entity
and such properties held in trust by the United States,
and all activities conducted on such properties, shall be
subject to the laws, ordinances, taxes, and regulations of
the State and its political subdivisions in the same manner
as such laws, ordinances, taxes, and regulations would
apply to any other properties held by non-Indians in the
same jurisdiction, except as provided in section 16 of this
Act.
(2) Activities on non-Reservation land shall be eligible
for Federal grants and other Federal services for the bene-
fit of Indians.
SEC. 16. GAMES OF CHANCE.
(a) INAPPLICABILITY
OF INDIAN GAMING REGU-
LATORY ACT.—The Indian Gaming Regulatory Act (25
U.S.C. 2701 et seq.) shall not apply to the Tribe.
(b) GAMES
OF CHANCE GENERALLY.—The Tribe
shall have the rights and responsibilities set forth in the
Settlement Agreement and the State implementing legisla-
tion with respect to the conduct of games of chance. Ex-
cept as specifically set forth in the Settlement Agreement,
the State implementing legislation, and this Act, all laws,
ordinances, and regulations of the State, and its political
subdivisions, shall govern the regulation of gambling de-
vices and the conduct of gambling or wagering by the
Tribe on and off the Reservation.
SEC. 17. GOVERNANCE AND REGULATION OF RESERVA-
TION.
(a) ENVIRONMENTAL LAWS.—(1) All Federal, State,
and local environmental laws and regulations shall apply
to the Tribe and to the Reservation, and shall be fully
enforceable by all Federal, State, and local agencies and
authorities. Similarly, all requirements that a license, per-
mit, or certificate be obtained from any Federal, State,
or local agency shall also apply to the Tribe and to the
Reservation. This provision shall extend without limitation
to all environmental laws and regulations adopted after
the date of enactment of this Act.
(2) The Tribe, the Executive Committee, and all
Members shall have the same—and no special or pref-
erential—status under all such laws as other individuals
or groups of individuals to contest, object to, or intervene
in any proceeding or action in which environmental regula-
tions are being made, adjudicated, or enforced, or in which
licenses, permits, or certificates of convenience and neces-
sity are being issued by any agency of Federal, State, or
local government.
(3) The Tribe shall have the authority to impose reg-
ulations applying higher environmental standards to the
Reservation than those imposed by Federal or State law
or by local governing bodies; but such tribal regulations
shall apply only to the Reservation, and not to property
surrounding the Reservation or non-Reservation property,
or to the use of the Catawba River. Such tribal regulations
shall not apply to activities or uses off the Reservation,
even if those activities affect air quality on the Reserva-
tion.
(4) The Tribe shall not be authorized to invoke sov-
ereign immunity against any suit, proceeding, or environ-
mental enforcement action involving any Federal, State,
or local environmental laws or regulations, and shall be
subject to all enforcement orders, restraining orders, fees,
fines, injunctions, judgments, and other corrective or re-
medial measures imposed by such laws.
(5) This section shall not impose different standards
or requirements on the Tribe or the Secretary, when act-
ing on the Tribe’s behalf, than would be applied to a pri-
vate corporation.
(b) BUILDING CODE.—The Tribe shall incorporate by
reference and adopt the York County Building Code, and
any amendments thereto adopted after the date of enact-
ment of this Act, and may contract with York County,
South Carolina, for the services necessary to enforce, in-
spect, and regulate compliance with its Building Code.
Such services shall be provided by York County as pro-
vided in the Settlement Agreement. In addition, those
local jurisdictions which exact any fee, permit, or inspec-
tion services shall waive the fees otherwise charged for
building permit or inspection services on the Reservation.
The Tribe may adopt building code provisions to be ap-
plied on the Reservation in addition to, but not in deroga-
tion of, the York County Building Code, as amended from
time to time.
(c) PLANNING AND ZONING.—With respect to any
land use regulation within the Reservation, the Tribe shall
have the power to adopt and enforce a land use plan after
consultation with York County and Lancaster County, for
those parts of the Reservation located in those respective
jurisdictions. The Tribe and the affected governing bodies
shall follow the consultative procedures created for settle-
ment of the claim of the Puyallup Tribe in the State of
Washington, as set out in House Report 101–57, pages
161–64, of the 101st Congress. In determining whether
to permit the construction of any buildings or improve-
ments on the Reservation, the Tribe shall consider—
(1) the protection of established or planned res-
idential areas from any use or development that
would adversely affect residential living off the Res-
ervation;
(2) protection of the health, safety, and welfare
of the surrounding community;
(3) preservation of open spaces, rivers, and
streams; and
(4) provision of public facilities to support de-
velopment.
(d) HEALTH CODES.—All public health codes of the
State and any county in which the Reservation is located
shall be applicable on the Reservation.
(e) HUNTING AND FISHING.—Subject to the provi-
sions of section 17.5 of the Settlement Agreement con-
cerning the acquisition of hunting and fishing licenses,
hunting and fishing, on or off the Reservation, shall be
conducted by members in compliance with the laws and
regulations of the State.
(f) RIPARIAN RIGHTS.—(1) The littoral and riparian
rights of the Tribe in the Catawba River, or in any other
streams or waters crossing their lands, shall not differ in
any respect from the rights of other owners whose land
abuts non-tidal bodies of water or non-tidal water courses
in South Carolina. The rights and obligations covered by
this provision shall include, but not be limited to—
(A) the title to the river bed;
(B) the right to flood, pond, dam, and divert
waters to the river or its tributaries;
(C) the right to build docks and piers in the
river;
(D) the right to fish in the river or its tribu-
taries; and
(E) the right to discharge waste or withdraw
water from the river or its tributaries.
(2) The Tribe shall have the same rights and stand-
ing as all other riparian owners and users of the Catawba
River to intervene in any proceeding or otherwise to con-
test or object to proposed actions or determinations of the
Federal Energy Regulatory Commission or of any other
governmental agency, commission, or court, whether Fed-
eral, State, or local, with respect to the use of the Catawba
River and its basin, including (without limitation) with-
drawal of water from the river; navigability on the river;
and water power and hydroelectric usage of the river.
(3) Notwithstanding any other provision of law effec-
tive now or adopted after the date of enactment of this
Act, the Tribe shall have no special right or preferential
standing greater than other riparian owners and users of
the Catawba River to intervene in or contest any such
agency action, determination, or proceeding, including
specifically any actions or determinations by the Federal
Energy Regulatory Commission regarding the licensing,
use, or operation of the waters impounded by the existing
reservoirs above and below the Reservation. These quali-
fications shall apply to the Existing Reservation, to lands
acquired for the Expanded Reservation, to other lands ac-
quired by or for the benefit of the Tribe, and to non-Res-
ervation lands.
(g) ALCOHOLIC BEVERAGES.—Alcohol shall be pro-
hibited on the Reservation unless the Tribe adopts laws
permitting the sale, possession, or consumption of alcohol
on the Reservation consistent with the terms of the Settle-
ment Agreement.
SEC. 18. TAXATION.
(a) INDIAN TRIBAL GOVERNMENT TAX STATUS
ACT.—Section 7871 of the Internal Revenue Code of 1986
(26 U.S.C. 7871; commonly referred to as the ‘‘Indian
Tribal Government Tax Status Act) shall apply to the
Tribe and its Reservation. In no event, however, may the
Tribe pledge or hypothecate the income or principal of the
Catawba Education or Social Services and Elderly Trust
Funds or otherwise use them as security or a source of
payment for bonds the Tribe may issue.
(b) GENERAL TAX LIABILITY.—The Tribe, its Mem-
bers, the Tribal Trust Funds, and any other persons or
entities affiliated with or owned by the Tribe, Members,
or the Tribal Trust Funds, whether resident or located
or doing business on the Reservation or off the Reserva-
tion, shall be subject to all Federal, State, and local taxes,
licenses, levies, and fees except as expressly provided in
this section or in the State implementing legislation. Any
other person or business entity which locates, operates, or
does business on the Reservation shall be subject without
exception to all Federal, State, and local taxes, licenses,
and fees, unless otherwise expressly provided in this sec-
tion. To the extent that the Tribe may be subject to any
taxes under this section, the Tribe shall be taxed as if it
were a business corporation incorporated under the laws
of South Carolina unless otherwise expressly provided.
(c) TAXES ON GAMES OF CHANCE.—(1) If the Tribe
elects to sponsor and conduct games of bingo under the
provisions of section 16 of this Act, no Federal, State, or
local taxes shall apply to the Tribe’s bingo revenues except
for the special bingo tax provided in the State implement-
ing legislation. If the Tribe elects to sponsor and conduct
games of bingo under a regular license allowed non-profit
organizations under the State’s Bingo Act (Title 12,
Chapter 21, Article 23, South Carolina Code of Laws,
1976), the Tribe shall be taxed as a non-profit corporation
under that Act with respect to all revenues generated from
the bingo games.
(2) Should the Tribe obtain a license to operate elec-
tronic play devices as provided by the State implementing
legislation, the Tribe shall be subject to all taxes, license
requirements and fees governing electronic play devices
provided by State law.
(d) INCOME TAXES.—(1) Income of the Tribe, sub-
divisions and governmental agencies of the Tribe, includ-
ing entities owned by the Tribe or the Federal Government
and the Tribal Trust Funds, and tax revenues collected
by the Tribe by levy or assessment, shall be non-taxable
for Federal income tax purposes to the extent provided
by Federal law for recognized or restored Indian Tribes.
Any tribal income and tax revenues which are non-taxable
for Federal income tax purposes because of the Tribe’s
status as a recognized or restored Indian Tribe shall also
be non-taxable for purposes of State income taxes and
local income taxes.
(2)(A) Except as provided in this subsection, Mem-
bers shall be liable for payment of Federal, State, and
local income taxes to the same extent as any other person
in the State.
(B) Income earned by Members for work performing
governmental functions solely on the Reservation shall be
exempt from State taxes for a period of 99 years after
the effective date of this Act.
(C) Income earned by Members from the sale of Ca-
tawba Indian pottery and artifacts, whether on or off the
Reservation, which are made by Members, shall be exempt
from Federal, State, and local income taxes.
(D) For purposes of Federal income taxes, the in-
come of Members earned on the Reservation shall be tax-
able to the extent provided by Federal law for members
of recognized or restored Indian tribes.
(E) No funds distributed per capita pursuant to sec-
tion 13(h) of this Act shall be subject at the time of dis-
tribution to Federal, State, and local income taxes; how-
ever, income subsequently earned on shares distributed to
Members shall be subject to the same Federal, State, and
local income taxes as other persons in the State would pay.
(F) Compensation paid to members of the Executive
Committee shall be subject to Federal payroll taxes to the
extent provided by Federal law for members of tribal coun-
cils of recognized or restored Indian tribes.
(3) Any person or other entity which is not exempt
from income taxes under provisions of this section shall
be liable for all Federal, State, and local income taxes oth-
erwise due regardless of whether they are doing business
on the Reservation.
(e) REAL PROPERTY TAXES.—(1) The Reservation
and all non-residential buildings, fixtures, and real prop-
erty improvements owned by the Tribe or held in trust
by the United States for the Tribe on the Reservation shall
be exempt from all property taxes levied by the State or
by any political subdivision of the State. If the Tribe owns
a partial interest in property or a business, the property
tax exemption provided in this section is applicable to the
extent of the Tribe’s interest.
(2) Single and multi-family residences, including mo-
bile homes, that are situated on the Reservation shall be
exempt from all property taxes levied by the State or by
any political subdivision of the State, if they are owned
by the Tribe, Members, or Tribal Trust Funds and meet
the requirements of the State implementing act concerning
the ownership and occupation of single and multifamily
residences.
(3) All buildings, fixtures, and real property improve-
ments located on the Reservation which are not exempt
from real property taxes under subsections (e)(1) and
(e)(2) of this section, shall be subject to all property taxes
levied by the State or any political subdivision of the State
to the same extent that similar buildings, fixtures, or im-
provements are assessed and taxed elsewhere in the same
jurisdiction. However, the underlying land or leasehold in
the land shall not be subject to real property taxes. All
buildings, fixtures, and improvements subject to real prop-
erty taxes shall be eligible for any tax abatement or tem-
porary exemption allowed new business investments to the
same extent as similar properties qualify for exemption or
abatement in the same county.
(4) The Tribe is authorized to levy taxes on buildings,
fixtures, improvements, and personal property located on
the Reservation, even though such properties may be ex-
empt from property taxation by the State or its subdivi-
sions, and may use such tax revenues for appropriate trib-
al purposes. The Tribe may also exempt or abate any such
taxes. York and Lancaster Counties and the South Caro-
lina Tax Commission will provide in accordance with the
Settlement Agreement the necessary assistance to the
Tribe if the Tribe chooses to assess tribal property taxes
as if they were property taxes imposed by a political sub-
division.
(5) Real property and improvements owned by the
Tribe or Members, or both, and not located on the Res-
ervation shall be subject to all property taxes levied by
the State, the county, the school district, special purpose
districts, and other political subdivisions where such prop-
erty is located.
(6) To the extent that any non-Reservation real prop-
erty held in trust by the Secretary is not taxable for prop-
erty tax purposes, it shall be subject to the payment of
a fee or fees in an amount equivalent to the real property
tax that would have been paid to the applicable taxing au-
thority had the property not been held in trust.
(f) PERSONAL PROPERTY TAXES.—(1) For a period
of 99 years after the effective date of this Act, all personal
property owned by the Tribe and used solely on the Res-
ervation shall be exempt from personal property taxes.
During such period motor vehicles owned by the Tribe
shall be exempt from personal property taxes even if used
off the Reservation.
(2) All personal property owned by Members shall be
subject to personal property taxes levied by the State or
any political subdivision of the State where the property
is deemed to be located.
(3) All personal property located on the Reservation
which is not exempt from personal property taxes under
subsection (f)(1) of this section shall be subject to per-
sonal property taxes levied by the State or by any political
subdivision of the State encompassing the Reservation to
the same extent that similar personal property is assessed
and taxed elsewhere in the jurisdiction.
(4) For purposes of subsections (e) and (f) of this
section, the determination of whether the Tribe is the
owner of property shall be made in the same manner as
is used by the State for other taxpayers for State property
tax purposes.
(g) LEVY AGAINST PROPERTY FOR FAILURE TO PAY
PROPERTY TAXES.—(1) Subject to perfected security in-
terests, if any person or entity (referred to in this sub-
section as the ‘‘taxpayer’’) who is subject to property taxes
under subsections (e) and (f) of this section fails to pay
such taxes, the appropriate taxing authority for the county
or other political subdivision shall have the power to levy
against personal property subject to personal property
taxes owned by the taxpayer within the county, on or off
the Reservation, in order to satisfy the taxes due.
(2) If this levy against the personal property is not
sufficient to satisfy the tax lien, the county or other politi-
cal subdivision may certify the deficiency to the State and
the State may levy against other taxable property of the
taxpayer in the State and remit any proceeds to the county
or appropriate taxing authority which is owed the tax.
(3) If the county or other political subdivision cannot
satisfy its lien, it may require the Tribe to cease allowing
the taxpayer to do business on the Reservation.
(4) If the taxpayer is in bankruptcy, the bankruptcy
statutes shall apply to this section.
(5) The State or any political subdivision may not
seize real property located on the Reservation.
(h) VEHICLE LICENSE FEES.—The Tribe and its
Members shall be subject to all license and registration
fees and requirements, all periodic inspection fees and re-
quirements, and all fuel taxes imposed by Federal, State,
and local governments on motor vehicles, boats, and air-
planes, and other means of conveyance.
(i) SALES
AND USE TAXES.—(1) The Tribe, its
Members, and the Tribal Trust Funds shall be liable for
the payment of all State and local sales and use taxes to
the same extent as any other person or entity in the State,
except as provided in this section.
urer will remit the special tribal sales tax revenues periodi-
cally to the Tribe at no cost to the Tribe.
(D) The tribal sales tax shall not apply to retail sales
occurring on the Reservation as a result of delivery from
outside the Reservation when the gross proceeds of sale
are $100 or less. In such case, the State sales tax shall
apply.
(E) The Tribe shall impose a tribal use tax on the
storage, use, or other consumption on the Reservation of
tangible personal property purchased at retail outside the
State when the vendor does not collect the tax. However,
any use taxes which are collected by a vendor which is
not located in the State will be subject to State use taxes
and the use tax shall be remitted to the State and not
the Tribe. Use taxes not collected by the vendor and remit-
ted to the State shall be subject to the Tribal use tax and
shall be collected directly by the Tribe.
(j) PAYMENTS IN LIEU OF TAXES.—The Tribe shall
pay a fee in lieu of school taxes. That fee shall be deter-
mined by the county or other appropriate taxing authority
in the same manner and shall be the same amount that
is paid by students from outside the county entering
schools in the county. Fees payable by the Tribe shall be
reduced by any funds received under the Act of September
30, 1950 (Public Law 874, 81st Congress; 20 U.S.C. 236
et seq.; commonly referred to as the ‘‘Impact Aid Act’’)
pursuant to section 4(g) of this Act or any other Federal
funds designed to compensate school districts for loss of
revenue due to the non-taxability of Indian property. Any
fee in lieu of school taxes paid on behalf of a child under
this section shall be excluded from Federal and State in-
come of the child or his family for Federal and State in-
come tax purposes.
(k) ESTATE TAXES.—Members shall be liable for
payment for all estate and inheritance taxes, except, how-
ever, that the undistributed share of any member in the
Catawba Per Capita Payment Trust Fund shall be exempt
from Federal and State estate and inheritance taxes.
(l) ELIGIBILITY FOR CONSIDERATION TO BECOME
AN ENTERPRISE ZONE OR GENERAL PURPOSE FOREIGN
TRADE ZONE.—Notwithstanding the provisions of any
other law or regulation, the Tribe shall be eligible to be-
come, sponsor and/or operate (1) an ‘‘enterprise zone’’
pursuant to 42 U.S.C. 11501–11505 or any other applica-
ble Federal (or State) laws or regulations; or (2) a ‘‘for-
eign-trade zone’’ or ‘‘subzone’’ pursuant to the Foreign
Trade Zones Act of 1934, as amended (19 U.S.C. 81a–
81u) and the regulations thereunder, to the same extent
as other federally recognized Indian tribes.
SEC. 19. GENERAL PROVISIONS.
(a) GENERAL APPLICABILITY OF STATE LAW.—The
Tribe, its Members, and any lands, natural resources, or
other property owned by the Tribe or its Members (includ-
ing any land or natural resources or other property held
in trust by the United States or by any other person or
entity for the Tribe) shall be subject to the civil, criminal,
and regulatory jurisdiction of the State, its agencies and
political subdivisions other than municipalities, and the
civil and criminal jurisdiction of the courts of the State,
to the same extent as any other person, citizen or land
in the State except as otherwise expressly provided in this
Act and by the State implementing legislation.
(b) IMPACT OF SUBSEQUENTLY ENACTED LAWS.—
The provisions of any Federal law enacted after the date
of enactment of this Act shall not apply in the State if
such provision would materially affect or preempt the ap-
plication of the laws of the State, including application
of the laws of the State applicable to lands owned by or
held in trust for Indians, or Indian Nations, tribes or
bands of Indians. However, such Federal law shall apply
within the State if the State grants its approval by a law
or joint resolution enacted by the General Assembly of
South Carolina and signed by the Governor.
(c) SEVERABILITY.—If any of the provisions of sec-
tions 4(a), 5 or 6 of this Act are held invalid by a court,
then all of this Act is invalid. Should any other section
of this Act be held invalid by a court, the remaining sec-
tions of this Act shall remain in full force and effect.
(d) INTERPRETATION CONSISTENT WITH SETTLE-
MENT AGREEMENT.—Wherever possible, this Act shall be
construed in a manner consistent with the Settlement
Agreement. In the event of a conflict between the provi-
sions of this Act and the Settlement Agreement, the terms
of this Act shall govern. The Settlement Agreement shall
be maintained on file and available for public inspection
at the Department of the Interior.
SEC. 20. EFFECTIVE DATE.
The provisions of this Act shall become effective upon
the transfer of the Existing Reservation to the Secretary.
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