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92 STAT. 1048
PUBLIC LAW 95-433—OCT. 10, 1978 trust for the benefit of, the members of a tribe, including minor's shares, shall not be subject to Federal or State income tax, and the per capita payment shall not be considered as income or resources when determining the extent of eligibility for assistance under the Social Security Act, or any other Federal or federally assisted program. Approved October 10, 1978.
LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1304 (Comm. on Interior and Insular Affairs). SENATE REPORT No. 95-1193 (Select Comm. on Indian Affairs). CONGRESSIONAL RECORD, Vol. 124 (1978): July 17, considered and passed House. Sept. 20, considered and passed Senate, amended. Sept. 26, House concurred in Senate amendments.
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