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25 U.S.C. § 5506 — Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members

Federal law — U.S. Code and appendices · legal_authorities

25 U.S.C. § 5506 — Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members

All property conveyed to tribes pursuant to this chapter and all the receipts therefrom referred to in [section 5505 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5505&num=0&edition=prelim), 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section301&num=0&edition=prelim) et seq.] or any other Federal or federally assisted program.

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Stable record: federal_law:legal_authorities:record_usc_6b42b50fae1d169b72e87361
Source file: Laws/federal/codes/united-states-code/title-25/section-5506-tax-exemption-for-conveyed-lands-and-gross-receipts-distribution-of-gros--a29c4d2ce4.md
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Source location: Title 25, Chapter 47, § 5506; chapter-047-conveyance-of-submarginal-land.md

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All property conveyed to tribes pursuant to this chapter and all the receipts therefrom referred to in [section 5505 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5505&num=0&edition=prelim), 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section301&num=0&edition=prelim) et seq.] or any other Federal or federally assisted program.

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Federal law — U.S. Code and appendices · legal_authorities

25 U.S.C. § 459e — Transferred

### Statutory Notes #### Codification Section 459e was editorially reclassified as [section 5506 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5506&num=0&edition=prelim).

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 1305 — Short title of chapter

This chapter may be cited as the “Social Security Act”.

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Federal law — U.S. Code and appendices · legal_authorities

25 U.S.C. § 5505 — Gross receipts from conveyed lands

**(a) Deposit to credit of tribe; nonapplicability** Any and all gross receipts derived from, or which relate to, the property conveyed by this chapter, the Act of July 20, 1956 (70 Stat. 581), the Act of August 2, 1956 (70 Stat. 941), the Act of October 9, 1972 (86 Stat. 795), and section 1 of the Act of October 13, 1972 (86 Stat. 806) which were received by the United States subsequent to its acquisition by the United States under the statutes cited in [section 5501 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5501&num=0&edition=prelim) and prior to such conveyance, from whatever source and for whatever purpose, including but not limited to the receipts in the special fund of the Treasury as required by section 6 of the Mineral Leasing Act for Acquired Lands of August 7, 1947 (61 Stat. 913, 915) [[30 U.S.C. 355](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section355&num=0&edition=prelim)], shall as of October 17, 1975, be deposited to the credit of the Indian tribe receiving such land and may be expended by the tribe for such beneficial programs as the tribal governing body may determine: Provided, That this section shall not apply to any such receipts received prior to October 17, 1975, from the leasing of public domain minerals which were subject to the Mineral Leasing Act of 1920 (41 Stat. 437) [[30 U.S.C. 181](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section181&num=0&edition=prelim) et seq.], as amended and supplemented. **(b) Administration of gross receipts** All gross receipts (including but not limited to bonuses, rents, and royalties) hereafter derived by the United States from any contract, permit or lease referred to in [section 5504(a) of this title](https:/

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 301 — Authorization of appropriations

For the purpose of enabling each State, as far as practicable under the conditions in such State, to furnish financial assistance to aged needy individuals, there is hereby authorized to be appropriated for each fiscal year a sum sufficient to carry out the purposes of this subchapter. The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Secretary of Health and Human Services (hereinafter referred to as the “Secretary”), State plans for old-age assistance.

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Federal law — U.S. Code and appendices · legal_authorities

25 U.S.C. § 5506 — Tax exemption for conveyed lands and

Page 796 TITLE 25—INDIANS § 5506 Editorial Notes REFERENCES IN TEXT Act of July 20, 1956, referred to in subsec. (a), is act July 20, 1956, ch. 645, 70 Stat. 581, which was set out as a note under former section 465 of this title and was omitted from the Code as being of special and not gen- eral application. Act of August 2, 1956, referred to in subsec. (a), is act Aug. 2, 1956, ch. 886, 70 Stat. 941, which was not classi- fied to the Code. Act of October 9, 1972, referred to in subsec. (a), is Pub. L. 92–480, Oct. 9, 1972, 86 Stat. 795, which was not classified to the Code. Section 1 of the Act of October 13, 1972, referred to in subsec. (a), is section 1 of Pub. L. 92–488, Oct. 13, 1972, 86 Stat. 806, which was not classified to the Code. The Mineral Leasing Act of 1920, referred to in sub- sec. (a), is act Feb. 25, 1920, ch. 85, 41 Stat. 437, known as the Mineral Leasing Act, which is classified gen- erally to chapter 3A (§ 181 et seq.) of Title 30, Mineral Lands and Mining. For complete classification of this Act to the Code, see Short Title note set out under sec- tion 181 of Title 30 and Tables. CODIFICATION Section was formerly classified to section 459d of this title prior to editorial reclassification and renumbering as this section. § 5506. Tax exemption for conveyed lands and gross receipts; distribution of gross receipts to tribal members All property conveyed to tribes pursuant to this chapter and all the receipts therefrom re- ferred to in section 5505 of this title, shall be ex- empt 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 pur- poses of any

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 301 — Authorization of appropriations

Page 1789 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 301 Sec. 1397a. Payments to States. 1397b. Allotments. 1397c. State reporting requirements. 1397d. Limitation on use of grants; waiver. 1397e. Administrative and fiscal account- ability. 1397f. Additional grants. 1397g. Demonstration projects to address health professions workforce needs. 1397h. Program for early detection of certain medical conditions related to environ- mental health hazards. 1397i. Additional funding for aging and dis- ability services programs. DIVISION B—ELDER JUSTICE 1397j. Definitions. 1397j–1. General provisions. PART I—NATIONAL COORDINATION OF ELDER JUSTICE ACTIVITIES AND RESEARCH SUBPART A—ELDER JUSTICE COORDINATING COUNCIL AND ADVISORY BOARD ON ELDER ABUSE, NEGLECT, AND EX- PLOITATION 1397k. Elder Justice Coordinating Council. 1397k–1. Advisory Board on Elder Abuse, Neglect, and Exploitation. 1397k–2. Research protections. 1397k–3. Authorization of appropriations. SUBPART B—ELDER ABUSE, NEGLECT, AND EXPLOITATION FORENSIC CENTERS 1397l. Establishment and support of elder abuse, neglect, and exploitation foren- sic centers. PART II—PROGRAMS TO PROMOTE ELDER JUSTICE 1397m. Enhancement of long-term care. 1397m–1. Adult protective services functions and grant programs. 1397m–2. Long-term care ombudsman program grants and training. 1397m–3. Provision of information regarding, and evaluations of, elder justice programs. 1397m–4. Report. 1397m–5. Rule of construction. DIVISION C—SOCIAL IMPACT DEMONSTRATION PROJECTS 1397n. Purposes. 1397n–1. Social impact partnership application. 1397n–2. Awarding social impact partnership agreements. 1397n–3. Feasibility study funding. 1397n–4. Evaluations. 1397n–5. Federal Interage

Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 301

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