Title 20 — EducationRelease 119-73not60

§4420 Tax Status; Tort Liability

Title 20 › Chapter 56— AMERICAN INDIAN, ALASKA NATIVE, AND NATIVE HAWAIIAN CULTURE AND ART DEVELOPMENT › Subchapter I— AMERICAN INDIANS AND ALASKA NATIVES › § 4420

Last updated Apr 5, 2026|Official source

Summary

The Institute and its franchise, capital, reserves, income, and property must not be taxed by the United States, any Indian tribe, any State, or any local government. The Institute is only responsible for injury or damage claims the same way a federal agency is under chapter 171 of title 28. For those rules, the Institute counts as a federal agency under section 2671 of title 28, and the Institute’s President is treated as the head of that agency.

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 5, 2026

Release point: 119-73not60