Title 20 — EducationRelease 119-73
§4420 Tax status; tort liability
Title 20 › Chapter CHAPTER 56— - AMERICAN INDIAN, ALASKA NATIVE, AND NATIVE HAWAIIAN CULTURE AND ART DEVELOPMENT › Subchapter SUBCHAPTER I— - AMERICAN INDIANS AND ALASKA NATIVES › § 4420
Summary
The Institute and its assets are not subject to federal, tribal, state, or local taxes. For lawsuits about injuries or other torts, the Institute is treated the same as a federal agency under chapter 171 of title 28 and section 2671, and its President is the agency head.
Full Legal Text
Title 20, §4420
Education — Source: USLM XML via OLRC
(a)The Institute and the franchise, capital, reserves, income, and property of the Institute shall be exempt from all taxation now or hereafter imposed by the United States, by any Indian tribe, or by any State or political subdivision thereof.
(b)(1)The Institute shall be subject to liability relating to tort claims only to the extent a Federal agency is subject to such liability under chapter 171 of title 28.
(2)For purposes of chapter 171 of title 28, the Institute shall be treated as a Federal agency (within the meaning of section 2671 of such title).
(3)For purposes of chapter 171 of title 28, the President of the Institute shall be deemed the head of the Agency.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1988—Pub. L. 100–446 inserted “; tort liability” in section catchline, designated existing provisions as subsec. (a) and inserted heading, and added subsec. (b).
Reference
Citations & Metadata
Citation
20 U.S.C. § 4420
Title 20 — Education
Last Updated
Apr 6, 2026
Release point: 119-73