Title 25 — IndiansRelease 119-73
§5506 Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members
Title 25 › Chapter CHAPTER 47— - CONVEYANCE OF SUBMARGINAL LAND › § 5506
Summary
Property and receipts given to tribes are tax-exempt while the United States keeps them in trust, and payments from those receipts to tribal members are not counted as income or assets for taxes or reducing benefits under the Social Security Act or other federal or federally assisted programs.
Full Legal Text
Title 25, §5506
Indians — Source: USLM XML via OLRC
All property conveyed to tribes pursuant to this chapter and all the receipts therefrom referred to in section 5505 of this title, shall be exempt from Federal, State, and local taxation so long as such property is held in trust by the United States. Any distribution of such receipts to tribal members shall neither be considered as income or resources of such members for purposes of any such taxation nor as income, resources, or otherwise utilized as the basis for denying or reducing the financial assistance or other benefits to which such member or his household would otherwise be entitled to under the Social Security Act [42 U.S.C. 301 et seq.] or any other Federal or federally assisted program.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Social Security Act, referred to in text, is act Aug. 14, 1935, ch. 531, 49 Stat. 620, 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. Codification Section was formerly classified to section 459e of this title prior to editorial reclassification and renumbering as this section.
Reference
Citations & Metadata
Citation
25 U.S.C. § 5506
Title 25 — Indians
Last Updated
Apr 6, 2026
Release point: 119-73