PUBLIC LAW 97-376—DEC. 21, 1982 SEC. 5. (a) Of the apportioned share belonging to the Miami Tribe of Oklahoma, no more than 80 per centum of such funds, including the interest and investment income accruing thereon, shall be distributed on a per capita basis in amounts as equal as possible to all enrolled members. For purposes of determining the number of enrollees of the tribal organization, the membership roll shall be brought current pursuant to tribal enrollment procedures, to include all persons born on or prior to and living on the date of this Act. (b) The remaining 20 per centum of such funds, including the interest and investment income accruing thereon, shall be held and invested by the Secretary pursuant to the Act of June 24, 1938 (52 Stat. 1037; 25 U.S.C. 162a), or invested by the tribe, in a private trust arrangement as approved by the Secretary, and such funds shall be expended by the tribe in accordance with tribal plans and budgets approved by the Secretary, where the investments are handled by the Secretary, or in accordance with the provisions of the private trust agreement. SEC. 6. The per capita shares of living competent adults shall be paid directly to them. Per capita shares of deceased individual beneficiaries shall be determined and distributed pursuant to regulations prescribed by the Secretary. Per capita shares of legal incompetents and per capita shares of individuals under age eighteen shall be paid in accordance with such procedures, including the establishment of trusts, as the Secretary determines to be necessary to protect the interests of such individuals. SEC. 7. The funds distributed per capita or made available for programing under this Act shall not be subject to Federal or State income taxes nor shall such funds be considered as income or resources in determining either eligibility for or the amount of assistance under the Social Security Act. SEC. 8. The Secretary of the Interior is authorized to prescribe rules and regulations to carry out the provisions of this Act; including the establishment of deadlines. Approved December 21, 1982.
LEGISLATIVE HISTORY—H.R. 5553: HOUSE REPORT No. 97-815 (Comm. on Interior and Insular Affairs). CONGRESSIONAL RECORD, Vol. 128 (1982): Sept. 29, considered and passed House. Dec. 8, considered and passed Senate.
96 STAT. 1829
Per capita payments.
Tax exemption.
42 USC 1305. Rules and regulations.
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