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Division of Welfare and Supportive Services A-736.4.2
Eligibility and Payments Manual INCOME
15 May 01 MTL 01/15 Court Exempted Income
3. Internal Revenue ruling has also found the following to qualify if they were
derived from trust property, including income derived from rentals,
royalties, sale proceeds from natural resources of the land, and sale
proceeds from crops grown on the land and use of the land for grazing
purposes. The Law of Federal Income Taxation, Jacob Mertens, Jr.,
Section 6A.101.
736.4.3 Income from Tribal Gaming
Per capita distributions of revenues from tribal gaming on tribal trust property are not
protected by Sections 1407 and 1408, as such funds are not held in trust by the federal
government. Per capita payments resulting from gaming revenues are subject to
federal taxation, Public Law 100-97, Section 11, 102 Stat. 2472, and are not exempt.
736.4.4 Income from Lands and Subsurface Mineral Rights
Provisions of the National Industrial Recovery Act, the Emergency Relief Appropriation
Act, and Section 55 of the Act of August 24, 1935, and lastly Public Law 94-114,
conveyed portions of the lands and subsurface mineral rights to designated tribes,
including accrued income. Funds distributed to the members of the tribes identified or
to their households are excluded as income or resources for the purposes of
determining eligibility for assistance under the Social Security Act or any other federal or
federally assisted program. Tribes include:
1. Bad River Bank of the Lake Superior Tribe of Chippewa Indians of
Wisconsin, Bad River Reservation, Wisconsin:*
2. Blackfeet Tribe, Blackfeet Reservation, Montana;*
3. Cherokee Nation of Oklahoma, Oklahoma;*
4. Cheyenne River Sioux Tribe, Cheyenne River Reservation, South Dakota;
5. Crow Creek Sioux Tribe, Crow Creek, South Dakota;*
6. Lower Brule Sioux Tribe, Lower Brule Reservation, South Dakota;*
7. Devil’s Lake Sioux Tribe, Fort Totten, North Dakota;*
8. Fort Belknap Indian Community, Fort Belknap Reservation, Montana;*
9. Assiniboine and Sioux Tribes, Fort Peck Reservation, Montana;*