25 U.S. Code § 1773h - Miscellaneous provisions
(a) Liens and forfeitures, etc.
(1) None of the funds, assets, or income from the trust fund established in section 1773d (b) of this title which are received by the Tribe under the Settlement Agreement shall be subject to levy, execution, forfeiture, garnishment, lien, encumbrance, or seizure.
(2) The annuity fund, or other investment program, established in section 1773d (a) of this title shall not be subject to levy, execution, forfeiture, garnishment, lien, encumbrance, or seizure. Payments from the fund shall be in accordance with the Act of August 2, 1983 (25 U.S.C. 117a et seq.; commonly referred to as the “Per Capita Act”).
(b) Eligibility for Federal programs; trust responsibility
Nothing in this subchapter or the Settlement Agreement shall affect the eligibility of the Tribe or any of its members for any Federal program or the trust responsibility of the United States and its agencies to the Tribe and members of the Tribe.
(c) Permanent trust fund not counted for certain purposes
(d) Tax treatment of funds and assets
None of the funds or assets transferred to the Tribe or its members by the Settlement Agreement of  this subchapter, and none of the interest earned or income received on amounts in the funds established under section 1773d (a) and (b) of this title, shall be deemed to be taxable, nor shall such transfers be taxable events.
 So in original. Probably should be “or”.
Source(Pub. L. 101–41, § 10,June 21, 1989, 103 Stat. 88.)
References in Text
Act of August 2, 1983, referred to in subsec. (a)(2), is Pub. L. 98–64, Aug. 2, 1983, 97 Stat. 365, popularly known as the Per Capita Act, which enacted sections 117a to 117c of this title and repealed section 117 of this title. For complete classification of this Act to the Code, see Short Title note set out under section 117a of this title and Tables.