101 STAT. 1814
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PUBLIC LAW 100-241—FEB. 3, 1988
jurisdiction over a civil action described in subsection (a)(D. The action shall be heard and determined by a court of three judges as provided in section 2284 of title 28 of the United States Code. An appeal of the final judgment of such court shall be made directly to the United States Supreme Court. (2) No money judgment shall be entered against the United States in a civil action subject to this section. (c) STATEMENT OF PURPOSE.—The purpose of the limitation on civil actions established by this section is— (1) to ensure that after the expiration of a reeisonable period of time, Native Shareholders, Native Corporations, the United States, and the State of Alaska and its political subdivisions will be able to plan their affairs with certainty in full reliance on the provisions of this Act, and (2) to eliminate the possibility that the United States will incur a monetary liability as a result of the enactment of this Act. DISCLAIMER
30 USC 1601 "0^-
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Taxes.
SEC. 17. (a) No provision of this Act (the Alaska Native Claims Settlement Act Amendments of 1987), exercise of authority pursuant to this Act, or change made by, or pursuant to, this Act in the status of land shall be construed to validate or invalidate or in any way affect— (1) any assertion that a Native organization (including a federally recognized tribe, traditional Native council, or Native council organized pursuant to the Act of June 18, 1934 (48 Stat. 987), as amended) has or does not have governmental authority over lands (including management of, or regulation of the taking of, fish and wildlife) or persons within the boundaries of the State of Alaska, or (2) any assertion that Indian country (as defined by 18 U.S.C. 1151 or any other authority) exists or does not exist within the boundaries of the State of Alaska. (b) Nothing in the Alaska Native Claims Settlement Act Amendments of 1987 (or any amendment made thereby) shall be construed— (1) to diminish or enlarge the ability of the Federal Government to assess, collect, or otherwise enforce any Federal tax, or (2) to affect, for Federal tax purposes, the valuation of any stock issued by a Native Corporation. Approved February 3, 1988.
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LEGISLATIVE HISTORY—H.R. 278: HOUSE REPORTS: No. 100-31 (Comm. on Interior and Insular Affairs). SENATE REPORTS: No. 100-201 (Comm. on Energy and Natural Resources). CONGRESSIONAL RECORD, Vol. 133 (1987): Mar. 31, considered and passed House. Oct. 29, considered and passed Senate, amended. Dec. 21, House concurred in Senate amendment with an amendment. Senate concurred in House amendment. - .
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