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25 U.S.C. § 3074 — Voluntary return of tangible cultural her-

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

25 U.S.C. § 3074 — Voluntary return of tangible cultural her-

Page 545 TITLE 25—INDIANS § 3074 cation without first obtaining an export certification, but voluntarily returns the Item Requiring Export Certification, or di- rects the Item Requiring Export Certifi- cation to be returned, to the appropriate Indian Tribe or Native Hawaiian organiza- tion in accordance with section 3074 of this title prior to the commencement of an ac- tive Federal investigation shall not be prosecuted for a violation of subparagraph (A) with respect to the Item Requiring Ex- port Certification. (ii) Actions not commencing a Federal in- vestigation For purposes of clause (i), the following actions shall not be considered to be ac- tions that commence an active Federal in- vestigation: (I) The submission by the exporter of an export certification application for the Item Requiring Export Certification under paragraph (3)(A)(i). (II) The detention of the Item Requir- ing Export Certification by the Sec- retary of Homeland Security, acting through the Commissioner of U.S. Cus- toms and Border Protection, under para- graph (4)(A)(i). (III) The delivery to the Secretary of the Item Requiring Export Certification by the Secretary of Homeland Security, acting through the Commissioner of U.S. Customs and Border Protection, under paragraph (4)(A)(ii). (IV) The seizure by the Secretary of the Item Requiring Export Certification under paragraph (4)(A)(ii). (6) Fees (A) In general The Secretary may assess reasonable fees to process export certification applications under this subsection, subject to subpara- graph (B). (B) Availability of amounts collected Fees authorized under subparagraph (A) shall be collected and available only to the extent and in the amounts provided in ad- vance in appropriations Acts. (7) Administrative app

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Page 545 TITLE 25—INDIANS § 3074 cation without first obtaining an export certification, but voluntarily returns the Item Requiring Export Certification, or di- rects the Item Requiring Export Certifi- cation to be returned, to the appropriate Indian Tribe or Native Hawaiian organiza- tion in accordance with section 3074 of this title prior to the commencement of an ac- tive Federal investigation shall not be prosecuted for a violation of subparagraph (A) with respect to the Item Requiring Ex- port Certification. (ii) Actions not commencing a Federal in- vestigation For purposes of clause (i), the following actions shall not be considered to be ac- tions that commence an active Federal in- vestigation: (I) The submission by the exporter of an export certification application for the Item Requiring Export Certification under paragraph (3)(A)(i). (II) The detention of the Item Requir- ing Export Certification by the Sec- retary of Homeland Security, acting through the Commissioner of U.S. Cus- toms and Border Protection, under para- graph (4)(A)(i). (III) The delivery to the Secretary of the Item Requiring Export Certification by the Secretary of Homeland Security, acting through the Commissioner of U.S. Customs and Border Protection, under paragraph (4)(A)(ii). (IV) The seizure by the Secretary of the Item Requiring Export Certification under paragraph (4)(A)(ii). (6) Fees (A) In general The Secretary may assess reasonable fees to process export certification applications under this subsection, subject to subpara- graph (B). (B) Availability of amounts collected Fees authorized under subparagraph (A) shall be collected and available only to the extent and in the amounts provided in ad- vance in appropriations Acts. (7) Administrative appeal If the Secretary denies an export certifi- cation or an Item Requiring Export Certifi- cation is detained under this subsection, the exporter, on request, shall be given a hearing on the record in accordance with such rules and regulations as the Secretary promulgates pursuant to section 3078 of this title. (8) Training (A) In general The Secretary, the Secretary of State, the Attorney General, and the heads of all other relevant Federal agencies shall require all appropriate personnel to participate in training regarding applicable laws and con- sultations to facilitate positive government- to-government interactions with Indian Tribes and Native Hawaiian Organizations. (B) U.S. Customs and Border Protection training The Secretary of Homeland Security, act- ing through the Commissioner of U.S. Cus- toms and Border Protection, shall require all appropriate personnel of U.S. Customs and Border Protection to participate in training provided by the Secretary of the In- terior or an Indian Tribe or Native Hawaiian organization to assist the personnel in iden- tifying, handling, and documenting in a cul- turally sensitive manner Items Requiring Export Certification for purposes of this chapter. (C) Consultation In developing or modifying and delivering trainings under subparagraphs (A) and (B), the applicable heads of Federal agencies shall consult with Indian Tribes and Native Hawaiian organizations. (c) Agreements to request return from foreign countries The President may request from foreign na- tions agreements that specify concrete measures that the foreign nation will carry out— (1) to discourage commerce in, and collec- tion of, Items Prohibited from Exportation; (2) to encourage the voluntary return of tan- gible cultural heritage; and (3) to expand the market for the products of Indian art and craftsmanship in accordance with section 305a of this title. (Pub. L. 117–258, § 5, Dec. 21, 2022, 136 Stat. 2374.) Editorial Notes REFERENCES IN TEXT The Native American Graves Protection and Repatri- ation Act, referred to in subsecs. (a)(3)(C)(i) and (b)(4)(C)(ii)(I), is Pub. L. 101–601, Nov. 16, 1990, 104 Stat. 3048, which is classified principally to chapter 32 (§ 3001 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under sec- tion 3001 of this title and Tables. The Archaeological Resources Protection Act of 1979, referred to in subsecs. (a)(3)(C)(ii) and (b)(4)(C)(ii)(II), is Pub. L. 96–95, Oct. 31, 1979, 93 Stat. 721, which is classi- fied generally to chapter 1B (§ 470aa et seq.) of Title 16, Conservation. For complete classification of this Act to the Code, see Short Title note set out under section 470aa of Title 16 and Tables. This chapter, referred to in subsec. (b)(1)(B)(i)(III)(bb), (5)(A)(ii)(II), (8)(B), was in the origi- nal ‘‘this Act’’, meaning Pub. L. 117–258, Dec. 21, 2022, 136 Stat. 2372, known as the Safeguard Tribal Objects of Patrimony Act of 2021, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 3071 of this title and Tables. § 3074. Voluntary return of tangible cultural her- itage (a) Liaison The Secretary and the Secretary of State shall each designate a liaison to facilitate the vol- untary return of tangible cultural heritage. (b) Trainings and workshops The liaisons designated under subsection (a) shall offer to representatives of Indian Tribes and Native Hawaiian organizations and collec- Page 546 TITLE 25—INDIANS § 3075 tors, dealers, and other individuals and organi- zations trainings and workshops regarding the voluntary return of tangible cultural heritage. (c) Referrals (1) In general The Secretary shall refer individuals and or- ganizations to 1 or more Indian Tribes and Na- tive Hawaiian organizations with a cultural affiliation to tangible cultural heritage for the purpose of facilitating the voluntary return of tangible cultural heritage. (2) Referral representatives The Secretary shall compile a list of rep- resentatives from each Indian Tribe and Na- tive Hawaiian organization for purposes of re- ferral under paragraph (1). (3) Consultation The Secretary shall consult with Indian Tribes, Native Hawaiian organizations, and the Native working group convened under sec- tion 3076(a) of this title before making a refer- ral under paragraph (1). (4) Third-party experts The Secretary may use third parties with relevant expertise, including institutions of higher education, museums, dealers, and col- lector organizations, in determining to which Indian Tribe or Native Hawaiian organization an individual or organization should be re- ferred under paragraph (1). (d) Legal liability Nothing in this section imposes on any indi- vidual or entity any additional penalties or legal liability. (e) Tax documentation In facilitating the voluntary return of tan- gible cultural heritage under this section, the Secretary shall include provision of tax docu- mentation for a deductible gift to an Indian Tribe or Native Hawaiian organization, if the re- cipient Indian Tribe or Native Hawaiian organi- zation consents to the provision of tax docu- mentation. (f) Repatriation under Native American Graves Protection and Repatriation Act The voluntary return provisions of this sec- tion shall apply to a specific item of tangible cultural heritage only to the extent that the re- patriation provisions under section 3005 of this title do not apply to the item of tangible cul- tural heritage. (Pub. L. 117–258, § 6, Dec. 21, 2022, 136 Stat. 2382.) § 3075. Interagency working group (a) In general The Secretary shall designate a coordinating office to convene an interagency working group consisting of representatives from the Depart- ments of the Interior, Justice, State, and Home- land Security. (b) Goals The goals of the interagency working group convened under subsection (a) are— (1) to facilitate the repatriation to Indian Tribes and Native Hawaiian organizations of items that have been illegally removed or traf- ficked in violation of applicable law; (2) to protect tangible cultural heritage, cul- tural items, and archaeological resources still in the possession of Indian Tribes and Native Hawaiian organizations; and (3) to improve the implementation by the applicable Federal agencies of— (A) the Native American Graves Protec- tion and Repatriation Act (25 U.S.C. 3001 et seq.) (including section 1170 of title 18, as added by that Act); (B) the Archaeological Resources Protec- tion Act of 1979 (16 U.S.C. 470aa et seq.); and (C) other relevant Federal laws. (c) Responsibilities The interagency working group convened under subsection (a) shall— (1) aid in implementation of this chapter and the amendments made by this Act, including by aiding in— (A) the voluntary return of tangible cul- tural heritage under section 3074 of this title; and (B) halting international sales of items that are prohibited from being trafficked under Federal law; and (2) collaborate with— (A) the Native working group convened under section 3076(a) of this title; (B) the review committee established under section 8(a) of the Native American Graves Protection and Repatriation Act (25 U.S.C. 3006(a)); (C) the Cultural Heritage Coordinating Committee established pursuant to section 2 of the Protect and Preserve International Cultural Property Act (Public Law 114–151; 19 U.S.C. 2601 note); and (D) any other relevant committees and working groups. (Pub. L. 117–258, § 7, Dec. 21, 2022, 136 Stat. 2383.) Editorial Notes REFERENCES IN TEXT The Native American Graves Protection and Repatri- ation Act, referred to in subsec. (b)(3)(A), is Pub. L. 101–601, Nov. 16, 1990, 104 Stat. 3048, which is classified principally to chapter 32 (§ 3001 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under section 3001 of this title and Tables. The Archaeological Resources Protection Act of 1979, referred to in subsec. (b)(3)(B), is Pub. L. 96–95, Oct. 31, 1979, 93 Stat. 721, which is classified generally to chap- ter 1B (§ 470aa et seq.) of Title 16, Conservation. For complete classification of this Act to the Code, see Short Title note set out under section 470aa of Title 16 and Tables. This chapter, referred to in subsec. (c)(1), was in the original ‘‘this Act’’, meaning Pub. L. 117–258, Dec. 21, 2022, 136 Stat. 2372, known as the Safeguard Tribal Ob- jects of Patrimony Act of 2021, which is classified prin- cipally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 3071 of this title and Tables. The amendments made by this Act, referred to in subsec. (c)(1), means the amendment made by Pub. L. 117–258, which amended section 1170 of Title 18, Crimes and Criminal Procedure.

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

16 U.S.C. § 470aa — Congressional findings and declaration of purpose

**(a)** The Congress finds that— (1) archaeological resources on public lands and Indian lands are an accessible and irreplaceable part of the Nation’s heritage; (2) these resources are increasingly endangered because of their commercial attractiveness; (3) existing Federal laws do not provide adequate protection to prevent the loss and destruction of these archaeological resources and sites resulting from uncontrolled excavations and pillage; and (4) there is a wealth of archaeological information which has been legally obtained by private individuals for noncommercial purposes and which could voluntarily be made available to professional archaeologists and institutions. **(b)** The purpose of this chapter is to secure, for the present and future benefit of the American people, the protection of archaeological resources and sites which are on public lands and Indian lands, and to foster increased cooperation and exchange of information between governmental authorities, the professional archaeological community, and private individuals having collections of archaeological resources and data which were obtained before October 31, 1979.

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

16 U.S.C. § 470aa — Congressional findings and declaration

Page 901 TITLE 16—CONSERVATION § 470aa § 470w–2. Repealed. Pub. L. 113–287, § 7, Dec. 19, 2014, 128 Stat. 3272 Section, Pub. L. 89–665, title III, § 303, as added Pub. L. 96–515, title V, § 501, Dec. 12, 1980, 94 Stat. 3002, re- lated to donations and bequests of money, personal property and less than fee interests in historic prop- erty. See section 307107 of Title 54, National Park Serv- ice and Related Programs. § 470w–3. Repealed. Pub. L. 113–287, § 7, Dec. 19, 2014, 128 Stat. 3272 Section, Pub. L. 89–665, title III, § 304, as added Pub. L. 96–515, title V, § 501, Dec. 12, 1980, 94 Stat. 3002; amended Pub. L. 102–575, title XL, § 4020, Oct. 30, 1992, 106 Stat. 4765, related to access to information. See sec- tion 307103 of Title 54, National Park Service and Re- lated Programs. § 470w–4. Repealed. Pub. L. 113–287, § 7, Dec. 19, 2014, 128 Stat. 3272 Section, Pub. L. 89–665, title III, § 305, as added Pub. L. 96–515, title V, § 501, Dec. 12, 1980, 94 Stat. 3002, re- lated to attorneys’ fees and costs to prevailing parties in civil actions. See section 307105 of Title 54, National Park Service and Related Programs. § 470w–5. Repealed. Pub. L. 113–287, § 7, Dec. 19, 2014, 128 Stat. 3272 Section, Pub. L. 89–665, title III, § 306, as added Pub. L. 96–515, title V, § 501, Dec. 12, 1980, 94 Stat. 3002, re- lated to National Museum for the Building Arts. Sub- secs. (a) to (c), (e), and (f) were repealed and restated in sections 305501 to 305505 of Title 54, National Park Serv- ice and Related Programs. Subsec. (d), which provided for renovation of the site of the Museum, was repealed as obsolete. § 470w–6. Repealed. Pub. L. 113–287, § 7, Dec. 19, 2014, 128 Stat. 3272 Section, Pub. L. 89–665, title III, § 307, as added Pub. L. 96–515, title V, § 501, De

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

19 U.S.C. § 2601 — Definitions

For purposes of this chapter— (1) The term “agreement” includes any amendment to, or extension of, any agreement under this chapter that enters into force with respect to the United States. (2) The term “archaeological or ethnological material of the State Party” means— (A) any object of archaeological interest; (B) any object of ethnological interest; or (C) any fragment or part of any object referred to in subparagraph (A) or (B); which was first discovered within, and is subject to export control by, the State Party. For purposes of this paragraph— (i) no object may be considered to be an object of archaeological interest unless such object— (I) is of cultural significance; (II) is at least two hundred and fifty years old; and (III) was normally discovered as a result of scientific excavation, clandestine or accidental digging, or exploration on land or under water; and (ii) no object may be considered to be an object of ethnological interest unless such object is— (I) the product of a tribal or nonindustrial society, and (II) important to the cultural heritage of a people because of its distinctive characteristics, comparative rarity, or its contribution to the knowledge of the origins, development, or history of that people. (3) The term “Committee” means the Cultural Property Advisory Committee established under [section 2605 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2605&num=0&edition=prelim). (4) The term “consignee” means a consignee as defined in section 1483 11 See References in Text note below. of this title. (5) The term “Convention” means the Convention on the means of prohibiting and preventing the illicit import, export, and transfer of ownership of cultural p

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

19 U.S.C. § 2601 — Definitions

Page 757 TITLE 19—CUSTOMS DUTIES § 2601 1 See References in Text note below. was classified generally to sections 1 to 6, 7 to 39 and 41 to 44 of the former Appendix to Title 50, War and Na- tional Defense, prior to editorial reclassification and renumbering as chapter 53 (§ 4301 et seq.) of Title 50. For complete classification of this Act to the Code, see Ta- bles. AMENDMENTS 1988—Subsec. (b)(3). Pub. L. 100–418 substituted ‘‘notes of the Harmonized Tariff Schedule of the United States’’ for ‘‘headnotes of the Tariff Schedules of the United States’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of this title. EFFECTIVE DATE Pub. L. 96–39, title XI, § 1114, July 26, 1979, 93 Stat. 317, provided that: ‘‘Except as otherwise provided in this title, this title [enacting this subchapter, amending the Tariff Schedules of the United States and sections 1315, 1337, 2112, 2119, 2131, 2155, 2192, 2253, 2432, 2434, 2435, 2462, 2463, 2464, 2481, and 2486 of this title, section 5315 of Title 5, Government Organization and Employees, and section 301 of Title 13, Census, enacting provisions set out as notes under sections 2111, 2112, and 2464 of this title and 301 of Title 13, and amending a provision set out as a note under section 2101 of this title] shall take effect on the date of enactment of this Act [July 26, 1979].’’ § 2582. Repealed. Pub. L. 98–67, title II, § 214(d), Aug. 5, 1983, 97 Stat. 393 Section, Pub. L. 96–39, title XI, § 1112, July 26, 1979, 93 Stat. 316, authorized payment of compensation t

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

25 U.S.C. § 3001 — Definitions

For purposes of this chapter, the term— (1) “burial site” means any natural or prepared physical location, whether originally below, on, or above the surface of the earth, into which as a part of the death rite or ceremony of a culture, individual human remains are deposited. (2) “cultural affiliation” means that there is a relationship of shared group identity which can be reasonably traced historically or prehistorically between a present day Indian tribe or Native Hawaiian organization and an identifiable earlier group. (3) “cultural items” means human remains and— (A) “associated funerary objects” which shall mean objects that, as a part of the death rite or ceremony of a culture, are reasonably believed to have been placed with individual human remains either at the time of death or later, and both the human remains and associated funerary objects are presently in the possession or control of a Federal agency or museum, except that other items exclusively made for burial purposes or to contain human remains shall be considered as associated funerary objects.11 So in original. The period probably should be a comma. (B) “unassociated funerary objects” which shall mean objects that, as a part of the death rite or ceremony of a culture, are reasonably believed to have been placed with individual human remains either at the time of death or later, where the remains are not in the possession or control of the Federal agency or museum and the objects can be identified by a preponderance of the evidence as related to specific individuals or families or to known human remains or, by a preponderance of the evidence, as having been removed from a specific burial site of an individual culturally affiliated with a particular Indian tribe, (C) “sacred objects” which

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

25 U.S.C. § 3001 — Definitions

Page 529 TITLE 25—INDIANS § 3001 1 So in original. The period probably should be a comma. (f) Outreach and engagement (1) In general The Secretary shall carry out outreach and engagement activities to provide Indian tribes, Native American language commu- nities, and the public information about— (A) opportunities to provide input on the development and design of each survey under subsection (a), including information on the consultations required under sub- section (c); (B) the goals and purpose of the surveys conducted under subsection (a); and (C) the benefits and importance of partici- pation in surveys under subsection (a). (2) Grants, contracts, and cooperative agree- ments authorized The Secretary may carry out the outreach and engagement activities required under paragraph (1)— (A) directly; (B) in partnership with the Bureau of the Census; or (C) through grants to, or contracts or co- operative agreements with— (i) Indian tribes; (ii) tribal organizations; and (iii) nonprofit organizations that work with Indian tribes, Native American lan- guage programs, and Native American lan- guage communities. (g) Limitation Nothing in this section requires an Indian tribe, Native American language community, or Native American language speaker— (1) to participate in a survey under sub- section (a); or (2) to provide specific or culturally sensitive information in completing such a survey. (h) Availability of survey materials and findings (1) In general Not later than 1 year after January 5, 2023, and prior to conducting each survey under subsection (a), the Secretary shall submit to the Committee on Indian Affairs of the Senate and the Committees on Education and Labor and Natural Resources of the House of Rep- resentatives, and make

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

25 U.S.C. § 3006 — Review committee

**(a) Establishment** Within 120 days after November 16, 1990, the Secretary shall establish a committee to monitor and review the implementation of the inventory and identification process and repatriation activities required under sections 3003, 3004 and 3005 of this title. **(b) Membership** (1) The Committee 11 So in original. Probably should not be capitalized. established under subsection (a) shall be composed of 7 members, (A) 3 of whom shall be appointed by the Secretary from nominations submitted by Indian tribes, Native Hawaiian organizations, and traditional Native American religious leaders with at least 2 of such persons being traditional Indian religious leaders; (B) 3 of whom shall be appointed by the Secretary from nominations submitted by national museum organizations and scientific organizations; and (C) 1 who shall be appointed by the Secretary from a list of persons developed and consented to by all of the members appointed pursuant to subparagraphs (A) and (B). (2) The Secretary may not appoint Federal officers or employees to the committee. (3) In the event vacancies shall occur, such vacancies shall be filled by the Secretary in the same manner as the original appointment within 90 days of the occurrence of such vacancy. (4) Members of the committee established under subsection (a) shall serve without pay, but shall be reimbursed at a rate equal to the daily rate for GS–18 of the General Schedule for each day (including travel time) for which the member is actually engaged in committee business. Each member shall receive travel expenses, including per diem in lieu of subsistence, in accordance with sections 5702 and 5703 of title 5. **(c) Responsibilities** The committee established under subsection (a) shall be responsible for— (1

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

25 U.S.C. § 3006 — Review committee

Page 534 TITLE 25—INDIANS § 3006 1 So in original. Probably should be capitalized. 1 So in original. Probably should not be capitalized. presents evidence which, if standing alone before the introduction of evidence to the contrary, would support a finding that the Federal agency or museum did not have the right of possession, then such agency or museum shall return such objects unless it can overcome such inference and prove that it has a right of possession to the objects. (d) Sharing of information by Federal agencies and museums Any Federal agency or museum shall share what information it does possess regarding the object in question with the known lineal de- scendant, Indian tribe, or Native Hawaiian orga- nization to assist in making a claim under this section. (e) Competing claims Where there are multiple requests for repatri- ation of any cultural item and, after complying with the requirements of this chapter, the Fed- eral agency or museum cannot clearly deter- mine which requesting party is the most appro- priate claimant, the agency or museum may re- tain such item until the requesting parties agree upon its disposition or the dispute is otherwise resolved pursuant to the provisions of this chap- ter or by a court of competent jurisdiction. (f) Museum obligation Any museum which repatriates any item in good faith pursuant to this chapter shall not be liable for claims by an aggrieved party or for claims of breach of fiduciary duty, public trust, or violations of state 1 law that are inconsistent with the provisions of this chapter. (Pub. L. 101–601, § 7, Nov. 16, 1990, 104 Stat. 3054.) Editorial Notes REFERENCES IN TEXT This chapter, referred to in subsecs. (a)(3), (5)(C), (c), (e), and (f), was in the original ‘‘this Act’’, me

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

25 U.S.C. § 3074 — Voluntary return of tangible cultural heritage

**(a) Liaison** The Secretary and the Secretary of State shall each designate a liaison to facilitate the voluntary return of tangible cultural heritage. **(b) Trainings and workshops** The liaisons designated under subsection (a) shall offer to representatives of Indian Tribes and Native Hawaiian organizations and collectors, dealers, and other individuals and organizations trainings and workshops regarding the voluntary return of tangible cultural heritage. **(c) Referrals** (1) **In general** — The Secretary shall refer individuals and organizations to 1 or more Indian Tribes and Native Hawaiian organizations with a cultural affiliation to tangible cultural heritage for the purpose of facilitating the voluntary return of tangible cultural heritage. (2) **Referral representatives** — The Secretary shall compile a list of representatives from each Indian Tribe and Native Hawaiian organization for purposes of referral under paragraph (1). (3) **Consultation** — The Secretary shall consult with Indian Tribes, Native Hawaiian organizations, and the Native working group convened under [section 3076(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section3076/a&num=0&edition=prelim) before making a referral under paragraph (1). (4) **Third-party experts** — The Secretary may use third parties with relevant expertise, including institutions of higher education, museums, dealers, and collector organizations, in determining to which Indian Tribe or Native Hawaiian organization an individual or organization should be referred under paragraph (1). **(d) Legal liability** Nothing in this section imposes on any individual or entity any additional penalties or legal liability. **(e) Tax documentation** In facilitating the voluntary retu

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