417-14 Payments to American Indians/Alaska Natives

Effective Date: January 1, 2023

Previous Policy (417-14 was previously found in 403-4.12 until November 1, 2021)

Payments to American Indians/Alaska Natives.

Exclude from income:

1. Money received by American Indians/Alaska Natives that are derived from ownership interest in rents, leases, royalties or usage rights related to the extraction of natural resources resulting from the exercise of federally protected rights. These may be paid to individual Indians or as per capita payments paid by the tribe. Natural resources include things such as minerals, oil, natural gas, coal, timber, plants, animals or fish. Also exclude from income per capita payments that the Secretary of the Interior or an Indian tribe distributes when the Secretary held the funds in trust. This includes Golden Age and Senior Retirement payments made by the Ute Indian Tribe.

2. Tribal money paid to the Ute Indian Tribe is reported on an account known as the "IIM Account" (Individual Indian Money). (Other tribes may also use IIM accounts.) Money paid to these accounts may include per capita payments, oil and mineral Leases, and income from individual interests in lands or resources held by the tribal member. Per capita payments paid to the account are exempt when the funds were held in trust by the Secretary of the Interior. Funds held in trust include interest and investment income earned on the funds while they are in trust. The source of funds in IIM accounts (Individual Indian Money) must be verified by customer statement, or by their response on Attachment A, unless one of the sources is identified as countable in 415-13. If additional information is required, workers must attempt to contact the customer directly prior to requesting IIM account verification.

3. Payments received under the Individual Indian Account Settlement Litigation, Pub. L. 111-291. (IIM)

4. Payments made under the Alaska Native Claims Settlement Act, Public Law 92-203.

5. Payments made under the Maine Implementing Act and the Maine Indian Claims Settlement Fund, Section 9 of Public Law 96-240.

6. Tribal benefits received by the following Indian tribes under section 5 of Public Law 94-114:

TRIBE	RESERVATION
Bad River Band of the Lake Superior Tribe of Chippewa Indians of Wisconsin	Bad River
Blackfeet Tribe	Blackfeet
Cherokee Nation of Oklahoma
Cheyenne River Sioux Tribe	Cheyenne River
Crow Creek Sioux Tribe	Crow Creek
Lower Brule Sioux Tribe	Lower Brule
Devils Lake Sioux Tribe	Fort Trotten
Fort Belknap Indian Community	Fort Belknap
Assiniboine and Sioux Tribes	Fort Peck
Lac Courte Oreilles Band of Lake Superior Chippewa Indians	Lac Courte Oreilles
Keweenaw Bay Indian Community	L'Anse
Minnesota Chippewa Tribe	White Earth
Navajo Nation	Navajo
Ogallala Sioux Tribe	Pine Ridge
Rosebud Sioux Tribe	Rosebud
Shoshone Bannock Tribes	Fort Hall
Standing Rock Sioux Tribe	Standing Rock