TN 69 (05-96)

Citations:

Act as amended, Section 1612(a)(2);

20 CFR 416.1120; 20 CFR 416.1124(b);
20 CFR 416.1210(j); 20 CFR 416.1228(a) and (b);
20 CFR 416 Appendix to Subpart K

A. Introduction

For SSI purposes, many Federal statutes provide for the exclusion from income and resources of certain payments made to members of Indian tribes and groups. Some statutes pertain to specific tribes or Indian groups while others apply to certain types of payments. Some statutes that predate the SSI program provide that some payments made under those acts shall not be considered as income or resources when determining eligibility for assistance under the Social Security Act.

B. Definition — per capita payments

Per capita payments are payments that are made according to the number of individuals in a specific group and in which each individual shares equally.

C. Policy — type of payment

The following statutes provide that certain types of payments made to members of Indian tribes are excluded from income and resources (1.-4., below), or only from income (5., below).

1. Indian Judgment Funds Distribution Act — Public Law (P.L.) 93-134

Effective October 19, 1973, per capita distribution payments to members of Indian tribes who are due judgment funds, according to a plan of the Secretary of the Interior (or legislation, when a plan cannot be prepared or is not approved by the Congress) are excluded from income and resources. This does not include payments of funds distributed or held in trust (i.e., in the possession or care of a trustee) according to public laws enacted before October 19, 1973.

2. Distribution of Indian Judgment Funds — P.L. 97-458

Effective January 12, 1983, Indian judgment funds held in trust (i.e., in the possession or care of a trustee) or distributed per capita, pursuant to an approved plan, or their availability, are excluded from income and resources. Indian judgment funds include interest and investment income accrued while the funds are held in trust. Initial purchases made with distributed judgment funds are excluded from resources.

3. Per Capita Act — P.L. 98-64

Effective August 2, 1983, per capita distributions of all funds held in trust by the Secretary of the Interior to members of an Indian tribe are excluded from income and resources.

NOTE: Any local tribal funds that a tribe distributes to individuals on a per capita basis, but which have not been held in trust by the Secretary of the Interior (e.g., tribally managed gaming revenues) are not excluded from income and resources under this provision.

4. Alaska Native Claims Settlement Act (ANCSA) — P.L. 100-241

Effective February 3, 1988, the following items received from a native corporation are excluded from income and resources:

• cash received from a native corporation (including cash dividends on stock received from a native corporation) to the extent it does not exceed $2,000 per individual per year;

• stock (including stock issued or distributed by a native corporation as a dividend or distribution on stock);

• a partnership interest;

• land or an interest in land (including land or an interest in land received from a native corporation as a dividend or distribution on stock);

• an interest in a settlement trust.

The ANCSA also provides that up to $2,000 in retained distributions from a native corporation may be excluded from resources for each year beginning with 1988.

NOTE: See Seattle regional instructions at SI SEA00830.830 regarding ANCSA. As needed, contact the Seattle RO to obtain information. FOs in other regions must contact the Seattle RO via their RO.

5. Payments From Individual Interests in Trust or Restricted Lands — P.L. 103-66

Effective January 1, 1994, up to $2,000 per year received by Indians that is derived from individual interests in trust or restricted lands is excluded from income. (See SI 00830.850.)

NOTE: Interests of individual Indians in trust or restricted lands are excluded from resources (SI 01130.150).

D. Policy — Payments to Specific Indian Tribes and Groups

The following statutes provide that certain payments made to members of specific Indian tribes and groups are excluded from income and resources.

1. Distribution of Per Capita Funds — P.L. 85-794

Effective August 28, 1958, per capita payments to members of the Red Lake Band of Chippewa Indians from the proceeds of the sale of timber and lumber on the Red Lake Reservation are excluded from income and resources.

2. Distribution of Judgment Funds — P.L. 92-254

Effective March 18, 1972, per capita distribution payments by the Blackfeet and Gros Ventre tribal governments to members, which resulted from judgment funds to the tribes, are excluded from income and resources.

3. Distribution of Claims Settlement Funds — P.L. 93-531 and P.L. 96-305

Effective December 22, 1974, settlement fund payments to members of the Hopi and Navajo Tribes, and the availability of such funds, are excluded from income and resources.

4. Receipts from Lands Held in Trust for Indian Tribes — P.L. 94-114

Effective October 17, 1975, receipts derived from the following trust lands and distributed to members of designated Indian tribes are excluded from income and resources.

The first four Indian groups had lands conveyed with mineral rights prior to P.L. 94-114; that law conveyed the rest of the lands to the remaining Indian groups.

5. Distribution of Judgment Funds — P.L. 94-189

Effective December 31, 1975, judgment funds distributed per capita to, or held in trust for, members of the Sac and Fox Indian Nation, and the availability of such funds, are excluded from income and resources.

6. Distribution of Judgment Funds — P.L. 94-540

Effective October 18, 1976, judgment funds distributed per capita to, or held in trust for, members of the Grand River Band of Ottawa Indians, and the availability of such funds, are excluded from income and resources.

7. Distribution of Judgment Funds — P.L. 95-433

Effective October 10, 1978, any judgment funds distributed per capita to members of the Confederated Tribes and Bands of the Yakima Indian Nation or the Apache Tribe of the Mescalero Reservation are excluded from income and resources.

8. Receipts from Lands Held in Trust — P.L. 95-498

Effective October 21, 1978, receipts derived from trust lands awarded to the Pueblo of Santa Ana and distributed to members of that tribe are excluded from income and resources.

9. Receipts from Lands Held in Trust — P.L. 95-499

Effective October 21, 1978, receipts derived from trust lands awarded to the Pueblo of Zia and distributed to members of that tribe are excluded from income and resources.

10. Distribution of Judgment Funds — P.L. 96-318

Effective August 1, 1980, any judgment funds distributed per capita or made available for programs for members of the Delaware Tribe of Indians and the absentee Delaware Tribe of Western Oklahoma are excluded from income and resources.

11. Maine Indian Claims Settlement Act — P.L. 96-420

Effective October 10, 1980, all funds and distributions to members of the Passamaquoddy Tribe, the Penobscot Nation, and the Houlton Band of Maliseet Indians under the Maine Indian Claims Settlement Act, and the availability of such funds, are excluded from income and resources.

12. Distribution of Judgment Funds — P.L. 97-95

Effective December 17, 1981, any distributions of judgment funds to members of the San Carlos Tribe of Arizona are excluded from income and resources.

13. Distribution of Judgment Funds — P.L. 97-371

Effective December 20, 1982, any distributions of judgment funds to members of the Wyandot Tribe of Indians of Oklahoma are excluded from income and resources.

14. Distribution of Judgment Funds — P.L. 97-372

Effective December 20, 1982, distributions of judgment funds to members of the Shawnee Tribe of Indians (Absentee Shawnee Tribe of Oklahoma, the Eastern Shawnee Tribe of Oklahoma, and the Cherokee Band of Shawnee descendants) are excluded from income and resources.

15. Distribution of Judgment Funds — P.L. 97-376

Effective December 21, 1982, judgment funds distributed per capita or made available for programs for members of the Miami Tribe of Oklahoma and the Miami Indians of Indiana are excluded from income and resources.

16. Distribution of Judgment Funds — P.L. 97-402

Effective December 31, 1982, distributions of judgment funds to members of the Clallam Tribe of Indians of the State of Washington (Port Gamble Indian Community, Lower Elwha Tribal Community, and the Jamestown Band of Clallam Indians) are excluded from income and resources.

17. Distribution of Judgment Funds — P.L. 97-403

Effective December 31, 1982, judgment funds distributed per capita or made available for programs for members of the Pembina Chippewa Indians (Turtle Mountain Band, Chippewa Cree Tribe, Minnesota Chippewa Tribe, and Little Shell Band of Chippewa Indians of Montana) are excluded from income and resources.

18. Distribution of Judgment Funds — P.L. 97-408

Effective January 3, 1983, per capita distributions of judgment funds to members of the Gros Ventre and Assiniboine Tribes of Fort Belknap Indian Community, and the Papago Tribe of Arizona, are excluded from income and resources.

19. Distribution of Judgment Funds — P.L. 97-436

Effective January 8, 1983, up to $2,000 of per capita distributions of judgment funds to members of the Confederated Tribes of the Warm Springs Reservation are excluded from income and resources.

20. Distribution of Judgment Funds — P.L. 98-123

Effective October 13, 1983, judgment funds distributed to the Red Lake Band of Chippewa Indians are excluded from income and resources.

21. Distribution of Judgment Funds — P.L. 98-124

Effective October 13, 1983, funds distributed per capita or family interest payments for members of the Assiniboine Tribe of the Fort Belknap Indian Community of Montana and the Assiniboine Tribe of the Fort Peck Indian Reservation of Montana are excluded from income and resources.

22. Distribution of Claims Settlement Funds — P.L. 98-432

Effective September 28, 1984, judgment funds and income therefrom distributed to members of the Shoalwater Bay Indian Tribe are excluded from income and resources.

23. Distribution of Claims Settlement Funds — P.L. 98-500

Effective October 19, 1984, all distributions to heirs of certain deceased Indians under the Old Age Assistance Claims Settlement Act are excluded from income and resources.

24. Distribution of Judgment Funds — P.L. 98-602

Effective October 30, 1984, judgment funds distributed per capita or made available for any tribal program, for members of the Wyandotte Tribe of Oklahoma and the Absentee Wyandottes, are excluded from income and resources.

25. Distribution of Judgment Funds — P.L. 99-130

Effective October 28, 1985, per capita and dividend payment distributions of judgment funds to members of the Santee Sioux Tribe of Nebraska, the Flandreau Santee Sioux Tribe, and the Prairie Island Sioux, Lower Sioux, and Shakopee Mdewakanton Sioux Communities of Minnesota are excluded from income and resources.

26. Distribution of Judgment Funds — P.L. 99-146

Effective November 11, 1985, funds distributed per capita or held in trust for members of the Chippewas of Lake Superior and the Chippewas of the Mississippi are excluded from income and resources.

27. Distribution of Claims Settlement Funds — P.L. 99-264

Effective March 24, 1986, distributions of claims settlement funds to members of the White Earth Band of Chippewa Indians as allottees, or their heirs, are excluded from income and resources.

28. Distribution of Judgment Funds — P.L. 99-346

Effective June 30, 1986, payments or distributions of judgment funds, and the availability of any amount for such payments or distributions, to members of the Saginaw Chippewa Indian Tribe of Michigan are excluded from income and resources.

29. Distribution of Judgment Funds — P.L. 99-377

Effective August 8, 1986, judgment funds distributed per capita or held in trust for members of the Chippewas of Lake Superior and the Chippewas of the Mississippi are excluded from income and resources.

30. Distribution of Judgment Funds — P.L. 100-139

Effective October 26, 1987, judgment funds distributed to members of the Cow Creek Band of Umpqua Tribe of Indians are excluded from income and resources.

31. Aleutian and Pribilof Islands Restitution Act — P.L. 100-383

Effective August 10, 1988, per capita restitution payments made to eligible Aleuts who were relocated or interned during World War II are excluded from income and resources. See SI 00830.720.

32. Distribution of Claims Settlement Funds — P.L. 100-411

Effective August 22, 1988, per capita payments of claims settlement funds to members of the Coushatta Tribe of Louisiana are excluded from income and resources.

33. Hoopa-Yurok Settlement Act — P.L. 100-580

Effective October 31, 1988, funds distributed per capita for members of the Hoopa Valley Indian Tribe and the Yurok Indian Tribe are excluded from income and resources.

34. Distribution of Judgment Funds — P.L. 100-581

Effective November 1, 1988, judgment funds held in trust by the United States, including interest and investment income accruing on such funds, and judgment funds made available for programs or distributed to members of the Wisconsin Band of Potawatomi (Hannahville Indian Community and Forest County Potawatomi) are excluded from income and resources.

35. Distribution of Money and Land — P.L. 101-41

Effective June 21, 1989, all funds, assets, and income from the trust fund transferred to the members of the Puyallup Tribe under the Puyallup Tribe of Indians Settlement Act of 1989 are excluded from income and resources.

36. Distribution of Judgment Funds — P.L. 101-277

Effective April 30, 1990, judgment funds distributed per capita, or held in trust, or made available for programs, for members of the Seminole Nation of Oklahoma, the Seminole Tribe of Florida, the Miccosukee Tribe of Indians of Florida, and the independent Seminole Indians of Florida, (plus any interest and investment income accruing on the funds held in trust), and the availability of those funds, are excluded from income and resources.

37. Distribution of Settlement Funds — P.L. 101-503

Effective November 3, 1990, payments, funds, distributions, or income derived from them under the Seneca Nation Settlement Act of 1990 are excluded from income and resources.

38. Distribution of Settlement Funds — P.L. 101-618

Effective November 16, 1990, per capita distributions of settlement funds under the Fallon Paiute Shoshone Indian Tribes Water Rights Settlement Act of 1990 are excluded from income and resources.

39. Distribution of Settlement Funds — P.L. 103-116

Settlement funds, assets, income, payments or distributions from Trust Funds to members of the Catawba Indian Tribe under the Catawba Indian Tribe of South Carolina Land Claims Settlement Act of 1993 are excluded from income and resources.

40. Distribution of Settlement Funds — P.L. 103-436

Effective November 2, 1994, settlement funds held in trust, including interest and investment income accruing on such funds, and payments made to members of the Confederated Tribes of the Colville Reservation under the Confederated Tribes of the Colville Reservation Grand Coulee Dam Settlement Act are excluded from income and resources.

41. Distribution of Settlement Funds — P.L. 103-444

Payments made or benefits granted by the Crow Boundary Settlement Act of 1994 are excluded from income and resources.

42. Western Shoshone Claims Distribution Act – P.L. 108-270

Effective July 7, 2004, per capita distribution judgment funds to members of the Western Shoshone Indians are excluded from income and resources.

E. Procedure

If there is an allegation or other indication that an individual received excluded judgment funds or settlement fund distributions, per capita payments, land, or receipts from land, follow these procedures.

1. Verification of Tribe Membership

As necessary, verify that the individual is a member of the relevant tribe by contact with BIA or tribal authorities or use of a precedent file.

2. Payment/Distribution Development

Develop the identity and amount of excludable payment or distribution by contact with BIA or tribal authorities or use of a precedent file. Trust Property Income (TPI) reports may also be available from BIA, which list to whom restricted individual Indian property is assigned, and show if lease or grazing rights payments are not paid through BIA or the tribe. If land is distributed, identify the location of the land as recorded by deed or other legal conveyance. (Additional contacts with the Bureau of Land Management may be necessary to develop land information.)

3. Documentation

Document the file using the method(s) below as needed:

• Report of contact for verifications made over the phone with the tribal authorities or the BIA area office.

• Income report or comparable document from the BIA, the tribe's governing body, or its official financial representative.

• Signed statement from the tribal authorities, the BIA area offices, or the Bureau of Land Management.

• Copy of pertinent local precedent.

F. References

• Japanese-American and Aleutian Restitution Payments, SI 00830.720

• Items not Included in Deeming – General, SI 01320.100

• Grants, Scholarships, Fellowships, and Gifts, SI 00830.455

• Certain stock in Alaska regional or village corporations, SI 01120.105

• Identifying Excluded Funds That Have Been Commingled with Nonexcluded Funds, SI 01130.700

• Interests of Individual Indians in Trust or Restricted Lands, SI 01130.150