Title 20, EducationRelease 119-110

§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 Sep 22, 2026|Official source

Summary

The Institute’s franchise, capital, reserves, income, and property do not have to pay taxes to the United States, any Indian tribe, any State, or local governments. For claims about injuries or damages, the Institute is handled the same way as a Federal agency under chapter 171 of title 28. For that law, the Institute counts as a Federal agency (see section 2671), and the Institute’s President is treated as the agency head.

Full Legal Text

Title 20, §4420

Education, Source: USLM XML via OLRC

(a)Tax status

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)Tort liability

(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

Sep 22, 2026

Release point: 119-110