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 such taxation nor as income, re- sources, or otherwise utilized as the basis for de- nying 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. (Pub. L. 94–114, § 6, Oct. 17, 1975, 89 Stat. 579.) 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. CHAPTER 48—INDIAN TRUST ASSET REFORM SUBCHAPTER I—RECOGNITION OF TRUST RESPONSIBILITY Sec. 5601. Findings. 5602. Reaffirmation of policy. SUBCHAPTER II—INDIAN TRUST ASSET MANAGEMENT DEMONSTRATION PROJECT 5611. Definitions. Sec. 5612. Establishment of demonstration project; se- lection of participating Indian tribes. 5613. Indian trust asset management plan. 5614. Forest land management and surface leasing activities. 5615. Effect of subchapter. SUBCHAPTER III—IMPROVING EFFICIENCY AND STREAMLINING PROCESSES 5631. Purpose. 5632. Definitions. 5633. Under Secretary for Indian Affairs. 5634. Office of Special Trustee for American Indi- ans. 5635. Appraisals and valuations. 5636. Cost savings. SUBCHAPTER I—RECOGNITION OF TRUST RESPONSIBILITY § 5601. Findings Congress finds that— (1) there exists a unique relationship be- tween the Government of the United States and the governments of Indian tribes; (2) there exists a unique Federal responsi- bility to Indians; (3) through treaties, statutes, and historical relations with Indian tribes, the United States has undertaken a unique trust responsibility to protect and support Indian tribes and Indi- ans; (4) the fiduciary responsibilities of the United States to Indians also are founded in part on specific commitments made through written treaties and agreements securing peace, in exchange for which Indians have sur- rendered claims to vast tracts of land, which provided legal consideration for permanent, ongoing performance of Federal trust duties; and (5) the foregoing historic Federal-tribal rela- tions and understandings have benefitted the people of the United States as a whole for cen- turies and have established enduring and en- forceable Federal obligations to which the na- tional honor has been committed. (Pub. L. 114–178, title I, § 101, June 22, 2016, 130 Stat. 432.) Statutory Notes and Related Subsidiaries SHORT TITLE Pub. L. 114–178, § 1(a), June 22, 2016, 130 Stat. 432, pro- vided that: ‘‘This Act [enacting this chapter] may be cited as the ‘Indian Trust Asset Reform Act’.’’ Pub. L. 114–178, title II, § 201, June 22, 2016, 130 Stat. 433, provided that: ‘‘This title [enacting subchapter II of this chapter] may be cited as the ‘Indian Trust Asset Management Demonstration Project Act of 2016’.’’ § 5602. Reaffirmation of policy Pursuant to the constitutionally vested au- thority of Congress over Indian affairs, Congress reaffirms that the responsibility of the United States to Indian tribes includes a duty to pro- mote tribal self-determination regarding gov- ernmental authority and economic development. (Pub. L. 114–178, title I, § 102, June 22, 2016, 130 Stat. 433.)