AMERICAN INDIANS (FAM)

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Funds held in trust by the Secretary of the Interior for an Indian Tribe and distributed per capita to members of that tribe (Section 2, P.L. 98-64).

Payments made under any judgment of the Indian Claims Commission of the Court of Claims in favor of any Indian tribe (Section 7, P.L. 93-134).

Per capita judgment payments to members of the Gross Ventre Tribe, Black Feet Tribe (Section 4, P.L. 92-254).

Per capita judgment payments to, or held in trust for, members of the Grand River Band of Ottawa Indians (P.L. 94-540).

Funds distributed under the Maine Indian Claims Settlement Act of 1980 (Section 9 (c) (2), P.L. 96-420) to the Passamaquoddy Tribe, the Penobscot Nation, or the Houlton Band of Maliseet Indians.

Financial assistance payments to members of the Navajo and Hopi Tribes (P.L. 93-531)

Treatment: Excluded Income