Tribal Trust Fund Settlement Payments

Transcription

1 9214EN Rev. 03/2014 Tribal Trust Fund Settlement Payments Who is this publication for? Read this if: You have received or may be receiving money as a result of the Tribal Trust Accounting and Management lawsuits filed by tribes against the United States; AND You receive or may apply for needsbased public benefits including Supplemental Security Income (SSI), food assistance, public or subsidized housing, Temporary Assistance for Needy Families (TANF) or Medicaid. You may file a tax statement for 2012 or Background: In 2012, 61 tribes entered into settlement agreements resolving claims that the Department of the Interior and the Department of the Treasury mismanaged trust funds and natural resources held for the benefit of the tribes. Each tribe will decide how it will use the settlement funds and whether it will distribute funds to individual members. If I receive settlement funds, will they affect my eligibility for public benefits or cause an overpayment? Social Security Income (SSI): The Social Security Administration (SSA) has determined that it will not count per capita payments paid to tribal members under the settlement agreements as income or resources. The exclusion also applies to initial purchases made with settlement funds, but does not apply to sale or conversion of initial purchases. Example: Joe is a member of the Confederated Tribes of the Colville Reservation. He received a $4000 per capita payment, paid from Tribal Trust Accounting and Management settlement funds. Joe used the money to buy a car. SSA excludes the $4000 per capita payment as income and a resource. They also exclude the car as a resource because it was an initial purchase made with settlement funds. However, if Joe sells the car, the SSA may count the money he gets from the sale unless he spends it by the end of the month. DSHS (cash, food, and medical assistance): The Department of Social and Health Services (DSHS) and the state Health Care Authority have indicated that for those eligible for or receiving cash, food or medical assistance, the settlement funds will be treated as exempt income and resources as long as they are separately identifiable from countable resources. Federally Subsidized Housing: The U.S. Department of Housing and Urban Development (HUD) issued program guidance stating that per capita payments generated from the settlement funds that are not distributed regularly may be excluded as temporary, nonrecurring or sporadic income for purposes of Section 8 and public housing under 24 CFR 5.609(c). Example: Tribal member participates in Section 8 housing program. Tribe disburses a per capita payment to members from 1

2 9214EN Rev. 03/2014 settlement funds. Several months later, tribe disburses a second payment of a different amount. Tribe does not indicate that it will be disbursing future periodic payments. These payments should be excluded from calculation of annual income. Are the settlement funds taxable? No. The IRS advised that payments directly attributable to the proceeds of tribal trust settlements are not taxable. If the tribe invests the settlement money, then distributes to you and other members the settlement amount, plus interest, the additional interest payments will be taxable. I get public benefits. Do I need to report any funds I receive from the trust settlement? Yes. Even though these funds should not be counted as income or a resource, the funds must be reported. You should report all changes in income and assets. For SSA and DSHS, you must report all changes in your income and resources by the tenth day of the month following the month you receive the funds. 20 CFR ; WAC You should report in writing and keep a copy (with a date stamp from the agency). For HUD or tribal housing programs, follow your housing authority policies regarding when you must report a change in family income. 24 CFR If you believe the office is improperly counting these funds, contact a supervisor or legal services office for help. May I keep the settlement funds in the same bank account as my benefits? No. If possible, open a separate account for the settlement funds, so there is no doubt that the money is exempt. IRS, Social Security, or DSHS might doubt that money you have is from the tribal trust settlement. Do not mix the settlement funds with other money. Keep records of the settlement funds and how you spend/save them. You might have to prove later that certain money you have is from the settlement. Does this info also apply to individual trust claims? No. This publication covers only tribal trust settlements from the group of lawsuits sometimes referred to as Nez Perce Tribe, et al. v. Salazar, et al. The settlement funds were made to tribes for mismanagement of tribal trust property. These tribal trust settlement funds are different than the Cobell lawsuit. Cobell involved individual tribal trust accounts. In the Cobell lawsuit, distributions will be made to individuals after the settlement agreement has been finalized. Under the terms of that settlement, those funds will also not be taxable. For purposes of public benefits, those funds will also not be treated as income in the month received or as a resource for one year after receipt. 2

3 9214EN Rev. 03/2014 What if I need legal help? The Northwest Justice Project s Native American Unit (NAU) provides free civil (non-criminal) legal services for Native Americans who cannot afford a lawyer in Washington. To reach us, call the toll-free hotline at (888) , then press 5 to leave a message for the NAU. You can leave a message 24 hours a day, seven days a week. We will return your call within two business days. Persons 60 and Over: You may call CLEAR*Sr at , regardless of income. This publication provides general information concerning your rights and responsibilities. It is not intended as a substitute for specific legal advice. This information is current as of March Northwest Justice Project (Permission for copying and distribution granted to the Alliance for Equal Justice and to individuals for noncommercial use only. 3

4 3/11/2014 SSA - POMS: SI Tribal Trust Accounting and Management Settlement Agreements - 02/24/2014 Social Security Official Social Security Website MENU Program Operations Manu al System (POMS) TN 119 (12-12) SI Tr ibal Tr ust Accounting and Management Settlement Agr eements A. Backgrou nd on the Tribal Tru st Accou nting and Management Settlement American Indian tribes filed lawsuits alleging that the Federal Government mismanaged monetary assets and natural resources held in trust by the United States for the benefit of the tribes. On April 11, 2012, several tribes agreed to settle their cases with the Government. Under these agreements, the Government will pay about $1 billion to the tribes in total. The amount paid to each tribe varies considerably. Under the agreements, each tribe may decide how to use the settlement funds and whether to distribute these funds as per capita payments to individual tribe members. Per capita payments are payments made according to the number of individuals in a specific group and in which each individual shares equally. B. Policy for income and resou rce exclu sion 1. For purposes of determining eligibility for Supplemental Security Income (SSI) and Medicare Part D Extra Help, we exclude the Tribal Trust Accounting and Management Settlement per capita payments received by individual tribe members, pursuant to these settlement agreements from income and resources. NOTE: For instructions on applying the income and resource exclusions for the Claims Resolution Act of 2010 (Cobell v. Salazar), refer to SI The resource exclusion also applies to initial purchases made with funds received from these settlements. However, the resource exclusion does not apply to proceeds from the sale or conversion of initial purchases or subsequent purchases. For more information on the 1/6

5 3/11/2014 SSA - POMS: SI Tribal Trust Accounting and Management Settlement Agreements - 02/24/2014 conversion or the sale of a resource, see SI EXAMPLE: Lisa Madison receives a per capita payment of $7000 from her tribe based on the Tribal Trust Accounting and Management Lawsuit Settlement Agreement. We exclude the initial receipt of the per capita payment from income and resources. Lisa purchases a car with the funds. We also exclude the car as a resource because it is an initial purchase made with settlement funds. Later, Lisa sells the car to her brother for $3,000. The money she receives from the sale of the car is not income because it is the conversion of a resource. If Lisa retains the funds, they are countable as a resource the first moment of the following month. C. Docu menting the receipt of settlement fu nds for SSI If an applicant or recipient reports receipt of a per capita payment pursuant to a Tribal Trust Accounting and Management Settlement, explain that the payment does not affect eligibility for SSI. 1. Documenting the allegation on a Report of Contact (DROC) screen Identify and document the following: the settlement fund; the amount of the per capita payment; the date of receipt; the status of the funds (retained as cash, in a financial account, or used for an initial purchase); and that the Tribal Trust Accounting and Management Settlement payment is excludable from income and resources. EXAMPLE of DROC input: The recipient reported receipt of $5,000 from the (name of tribe) Tribal Trust Accounting and Management Settlement on May 10, The recipient deposited the per capita payment into his or her savings account. This payment is excludable from income and resources. 2. Documenting an initial purchase with settlement money within MSSICS Document the value and exclusion amount of an initial purchase on the appropriate MSSICS screen (e.g., RFIA, RVEH). This documentation will be helpful for determining if the resource exclusion applies, if the recipient later reports making a purchase with settlement funds. For example, documentation of a vehicle on the RVEH screen would indicate whether the recipient already made an initial purchase with settlement funds. 2/6

6 3/11/2014 SSA - POMS: SI Tribal Trust Accounting and Management Settlement Agreements - 02/24/2014 already made an initial purchase with settlement funds. D. Tribes with settlement agreements The following is a list of the tribes with settlement agreements (Names appear on this list as they appear on the settlement agreement.) Ak-Chin Indian Community *Arapaho Indian Tribe of the Wind River Reservation (Northern Arapaho Tribe) Assiniboine & Sioux Tribes of the Fort Peck Reservation *Bad River Band of Lake Superior Chippewa Indians (Bad River Band of Lake Superior Chippewa Indians of the Bad River Reservation Blackfeet Tribe of the Blackfeet Indian Reservation *Bois Forte Band of Chippewa (Bois Forte Band Nett Lake), a component of the Minnesota Chippewa Tribe) *Cachil Dehe Band of Wintun Indians of the Colusa Rancheria (Cachil DeHe Band of Wintun Indians of the Colusa Indian Community of Colusa Rancheria) Chippewa Cree Tribe of the Rocky Boy s Reservation Cheyenne River Sioux. Coeur d Alene Tribe Confederated Tribes of the Goshute Reservation Confederated Salish and Kootenai Tribes Confederated Tribes and Bands of the Yakama Confederated Tribes of the Colville Reservation *Confederated Tribes of Siletz Indians (Confederated Tribes of Siletz Indians of Oregon) Crow Creek Sioux Eastern Shawnee Tribe of Oklahoma Hoopa Valley Tribe *Hualapai Tribe (Hualapai Indian Tribe of the Hualapai Indian Reservation) Iowa Tribe of Kansas and Nebraska *Kaibab Band of Paiute Indians of Arizona (Kaibab Band of Paiute Indians of the Kaibab Indian Reservation) 3/6

7 3/11/2014 SSA - POMS: SI Tribal Trust Accounting and Management Settlement Agreements - 02/24/2014 Indian Reservation) Kaw Nation of Oklahoma *Kickapoo Tribe of Kansas (Kickapoo Tribe of Indians of the Kickapoo Reservation in Kansas) *Lac Courte Oreilles Band of Lake Superior Chippewa Indians (Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin) *Lac du Flambeau Band of Lake Superior Chippewa Indians (Lac du Flambeau Band of Lake Superior Chippewa Indians of the Lac du Flambeau Reservation of Wisconsin) *Leech Lake Band of Ojibwe (Leech Lake Band of Chippewa Indians or Leech Lake Band of Minnesota Chippewa Tribe) Lower Brule Sioux Tribe Makah Indian Tribe of the Makah Indian Reservation Mescalero Apache Nation Miami Tribe of Oklahoma Minnesota Chippewa Tribe Nez Perce Tribe Native Village of Atka *Nooksack Indian Tribe (Nooksack Tribe and Nooksack Indian Tribe of Washington) Northern Cheyenne Tribe of Indians Northwestern Band of Shoshone Indians Oglala Sioux Tribe Omaha Tribe of Nebraska Otoe-Missouria Tribe of Oklahoma Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony Passamaquoddy Tribe of Maine Pawnee Nation of Oklahoma Prairie Band of Potawatomi Nation Pueblo of Zia Pueblo of Laguna 4/6

8 3/11/2014 SSA - POMS: SI Tribal Trust Accounting and Management Settlement Agreements - 02/24/2014 Qawalangin Tribe Quechan Tribe of the Fort Yuma Indian Reservation Red Cliff Band of Lake Superior Chippewa *Rincon Band of Luiseno Indians (Rincon Band of Luiseno Mission Indians of the Rincon Reservation) Rosebud Sioux Tribe Round Valley Tribes Salt River Pima-Maricopa Indian Community Samish Indian Nation *Santee Sioux Tribe of Nebraska (Santee Sioux Nation) *Sault Ste. Marie Tribe (Sault Ste. Marie Tribe of Chippewa Indians of Michigan) Seminole Nation of Oklahoma Shoshone-Bannock Tribes of the Fort Hall Reservation *Shoshone Indian Tribe of the Wind River Reservation (Eastern Shoshone Tribe) Soboba Band of Luiseno Indians Spirit Lake Dakotah Nation (Spirit Lake Tribe) *Spokane Tribe of Indians (Spokane Tribe of the Spokane Reservation) Standing Rock Sioux Tribe Stillaguamish Tribe of Indians Summit Lake Paiute Tribe Swinomish Indian Tribal Community Te-Moak Tribe of Western Shoshone Indians Tlingit and Haida Tribes of Alaska Tohono O odham Nation Tonkawa Tribe. Tulalip Tribes *Tule River Indian Tribe (Tule River Indian Tribe of the Tule River Reservation) Ute Indian Tribe of the Uintah and Ouray Reservation 5/6

9 3/11/2014 SSA - POMS: SI Tribal Trust Accounting and Management Settlement Agreements - 02/24/2014 Ute Indian Tribe of the Uintah and Ouray Reservation *Ute Mountain Ute Tribe (Ute Mountain Tribe of the Ute Mountain Reservation) Winnebago Tribe of Nebraska Reservation Yurok Tribe *The tribe has more than one name according to the settlement agreement. Additional names are within the parenthesis. E. Referen ces SI Indian-Related Exclusions SI Conversion or Sale of a Resource SI The Claims Resolution Act of 2010 (Cobell v. Salazar) SI Identifying Excluded Funds That Have Been Commingled With Non-Excluded Funds To Link to this section - Use this URL: SI Tribal Trust Accounting and Management Settlement Agreements - 02/24/2014 Batch run: 02/24/2014 Rev:02/24/ /6

10 Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases Notice ADDITIONAL SETTLEMENTS Notice , I.R.B. 455, provides guidance on federal tax treatment of certain per capita payments made to members of Indian tribes. Since publication of Notice , six additional tribes Qawalangin Tribe of Unalaska, Tlingit & Haida Tribes of Alaska, Northwestern Band of Shoshone Indians, Hoopa Valley Tribe, the Ak- Chin Indian Community, and the Oglala Sioux Tribe have reached tribal trust case settlements with the United States and have been included in the Appendix. PURPOSE This notice provides guidance concerning the federal income tax treatment of per capita payments that members of Indian tribes receive from proceeds of certain settlements of tribal trust cases between the United States and those Indian tribes. BACKGROUND The United States has entered into settlement agreements with the federally recognized Indian tribes listed in the Appendix to this notice, settling litigation in which the tribes allege that the Department of the Interior and the Department of the Treasury mismanaged monetary assets and natural resources the United States holds in trust for the benefit of the tribes ( Tribal Trust cases ). Upon receiving the settlement proceeds, the tribes will dismiss their claims with prejudice. See Press Release, U.S. Department of Justice, Attorney General Holder and Secretary Salazar Announce $1 Billion Settlement of Tribal Trust Accounting and Management Lawsuits Filed by More Than 40 Tribes (April 11, 2012) at The United States foresees the possibility of future substantially similar settlements of substantially similar claims brought by other federally recognized Indian tribes.

11 - 2 - Most of the Indian tribes that have reached Tribal Trust case settlements with the United States have directed that the settlement proceeds be transferred to accounts at private banks or other third-party institutions, where the proceeds will be invested until the tribes use the funds for various purposes, which may include making per capita payments to their members. Other Indian tribes have directed that all or part of the settlement proceeds be paid into a trust account established or maintained by the Secretary of the Interior, through the Office of the Special Trustee for American Indians, for the benefit of the tribes, until the tribes provide instructions for the disposition of the funds, which may include making per capita payments to their members. Although agreeing to settlements, the United States admits no liability in the Tribal Trust case settlements and the government has no fiduciary responsibilities over the Tribal Trust case settlement proceeds that the tribes receive and that are deposited into accounts at private banks or other third-party institutions. CONSULTATION Several tribes and other affiliated organizations requested direct consultation on the income tax treatment of per capita payments from the Tribal Trust case settlements. In response to these requests and in the spirit of Executive Order 13175, direct consultation and communication occurred. These consultations and conversations were extremely useful in preparing this notice. APPLICABLE PROVISIONS OF LAW Section 61(a) of the Internal Revenue Code provides that, except as otherwise provided by law, gross income means all income from whatever source derived. Under 61, Congress intends to tax all gains and undeniable accessions to wealth, clearly realized, over which taxpayers have complete dominion. Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), C.B Indians are citizens subject to the payment of income taxes. Squire v. Capoeman, 351 U.S. 1, 6 (1956), C.B. 605.

12 - 3 - The Per Capita Act, Pub. L. No , 97 Stat. 365, 25 U.S.C. 117a through 117c, provides authority to Indian tribes to make per capita payments to Indians out of tribal trust revenue. Under 25 U.S.C. 117a, funds held in trust by the Secretary of the Interior for an Indian tribe that are to be distributed per capita to members of that tribe may be distributed by either the Secretary of the Interior or, at the request of the governing body of the tribe and subject to the approval of the Secretary of the Interior, the tribe. The Indian Tribal Judgment Funds Use or Distribution Act, 25 U.S.C through 1408, concerns the distribution of certain judgment funds to Indian tribes. Under 25 U.S.C. 117b(a), funds distributed under 25 U.S.C. 117a are subject to the provisions of 25 U.S.C Under 25 U.S.C. 1407, the funds described in that section, and all interest and investment income accrued on the funds while held in trust, are not subject to federal income taxes. See also H.R. Rep. No at 3 (1983), which provides that per capita distributions of tribal trust revenue shall be subject to the provisions of [25 U.S.C. 1407] with respect to tax exemptions. To determine the federal income tax treatment of per capita payments from Tribal Trust case settlement proceeds, the test is not whether the action was one in tort or contract, but rather the question to be asked is In lieu of what were the damages awarded? See Raytheon Production Corp. v. Commissioner, 144 F.2d 110, 113 (1 st Cir. 1944), aff g 1 T.C. 952 (1943). The fact that a suit ends in a compromise settlement does not change the nature of the recovery; the determining factor is the nature of the underlying claim. Raytheon Production Corp. at 114. Therefore, although the United States admits no liability in the Tribal Trust cases, Raytheon Production Corp. requires an examination of the underlying claims asserted by the tribes. The Tribal Trust case settlements described in this notice resolve claims, in relevant part, that the Department of the Interior and the Department of the Treasury mismanaged trust accounts, lands,

13 - 4 - and natural resources. The tribes assert that, absent this mismanagement of their trust funds and resources, their government-administered trust fund accounts would have substantially larger balances. See 25 C.F.R and (which define the trust fund accounts maintained and held by the Secretary of the Interior for federally recognized tribes and the types of payments that must be accepted into the trust account, which include those resulting from use of trust lands or restricted fee lands or trust resources when paid directly to the Secretary of the Interior on behalf of the tribal account holder). The settlement proceeds from the Tribal Trust cases must be viewed as being in lieu of amounts that would have been held in a trust fund account for the tribe that is maintained by the Secretary of the Interior. Consequently, for federal income tax purposes, per capita payments that an Indian tribe makes from the tribe s Tribal Trust case settlement proceeds are treated the same as per capita payments from funds held in trust by the Secretary of the Interior under 25 U.S.C. 117a. See Raytheon Production Corp. at ; see also 25 U.S.C and H.R. Rep. No at 3 (1983). FEDERAL INCOME TAX TREATMENT Under 25 U.S.C. 117b(a), per capita payments made from the proceeds of an agreement between the United States and an Indian tribe settling the tribe s claims that the United States mismanaged monetary assets and natural resources held in trust for the benefit of the tribe by the Secretary of the Interior are excluded from the gross income of the members of the tribe receiving the per capita payments. Per capita payments that exceed the amount of the Tribal Trust case settlement proceeds and that are made from an Indian tribe s private bank account in which the tribe has deposited the settlement proceeds are included in the gross income of the members of the tribe receiving the per capita payments under 61. For example, if an Indian tribe receives proceeds under a settlement agreement, invests the proceeds in a private bank account

14 - 5 - that earns interest, and subsequently distributes the entire amount of the bank account as per capita payments, then a member of the tribe excludes from gross income that portion of the member s per capita payment attributable to the settlement proceeds and must include the remaining portion of the per capita payment in gross income. LIMITATION This notice applies only to per capita payments from proceeds of the Tribal Trust case settlements that are described in this notice and that the United States has entered into with the Indian tribes listed in the Appendix to this notice or to proceeds of Tribal Trust case settlements that are subsequently identified as being subject to this notice on the Indian Tribal Governments page on the Internal Revenue Service website, The federal income tax treatment of other per capita payments made by the Secretary of the Interior or Indian tribes to members of Indian tribes is outside the scope of this notice and may be addressed in future guidance. EFFECT ON OTHER DOCUMENTS Notice , I.R.B. 445, is superseded. DRAFTING INFORMATION The principal author of this notice is Sheldon Iskow of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information, please contact Mr. Iskow at (202) (not a toll-free call). Appendix Tribes That Have Entered into Settlement Agreements of Tribal Trust Cases 1. Assiniboine and Sioux Tribes of the Fort Peck Reservation 2. Bad River Band of Lake Superior Chippewa Indians 3. Blackfeet Tribe of the Blackfeet Indian Reservation 4. Bois Forte Band of Chippewa 5. Cachil Dehe Band of Wintun Indians of the Colusa Rancheria 6. Chippewa Cree Tribe of the Rocky Boy s Reservation 7. Coeur d Alene Tribe 8. Confederated Salish and Kootenai Tribes 9. Confederated Tribes of Siletz Indians

15 Confederated Tribes of the Colville Reservation 11. Confederated Tribes of the Goshute Reservation 12. Crow Creek Sioux Tribe 13. Eastern Shawnee Tribe of Oklahoma 14. Hualapai Indian Tribe 15. Iowa Tribe of Kansas and Nebraska 16. Kaibab Band of Paiute Indians of Arizona 17. Kickapoo Tribe of Kansas 18. Lac Courte Oreilles Band of Lake Superior Chippewa Indians 19. Lac du Flambeau Band of Lake Superior Chippewa Indians 20. Leech Lake Band of Ojibwe 21. Lower Brule Sioux Tribe 22. Makah Indian Tribe of the Makah Reservation 23. Mescalero Apache Tribe 24. Minnesota Chippewa Tribe 25. Nez Perce Tribe 26. Nooksack Indian Tribe 27. Northern Cheyenne Tribe of Indians 28. Omaha Tribe o Nebraska 29. Passamaquoddy Tribe of Maine 30. Pawnee Nation 31. Prairie Band of Potawatomi Nation 32. Pueblo of Zia 33. Quechan Tribe of the Fort Yuma Reservation 34. Red Cliff Band of Lake Superior Chippewa Indians 35. Rincon Luiseño Band of Indians 36. Rosebud Sioux Tribe 37. Round Valley Indian Tribes 38. Salt River Pima-Maricopa Indian Community 39. Santee Sioux Tribe of Nebraska 40. Sault Ste. Marie Tribe 41. Shoshone-Bannock Tribes of the Fort Hall Reservation 42. Soboba Band of Luiseno Indians 43. Spirit Lake Dakotah Nation 44. Spokane Tribe of Indians 45. Standing Rock Sioux Tribe 46. Stillaguamish Tribe of Indians 47. Summit Lake Paiute Tribe 48. Swinomish Indian Tribal Community 49. Te-Moak Tribe of Western Shoshone Indians 50. Tohono O odham Nation 51. Tulalip Tribes 52. Tule River Indian Tribe 53. Ute Indian Tribe of the Uintah and Ouray Reservation 54. Ute Mountain Ute Tribe 55. Winnebago Tribe of Nebraska 56. Qawalangin Tribe of Unalaska

16 Tlingit & Haida Tribes of Alaska 58. Northwestern Band of Shoshone Indians 59. Hoopa Valley Tribe 60. Ak-Chin Indian Community 61. Oglala Sioux Tribe

17 Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases Notice BACKGROUND Notice , IRB 281, provides guidance on the federal tax treatment of per capita payments that members of Indian tribes receive from proceeds of certain settlements of tribal trust cases between the United States and those Indian tribes. Additional tribes have settled tribal trust cases against the United States since publication of Notice This notice provides an updated Appendix that reflects the additional settlement agreements. EFFECT ON OTHER DOCUMENTS Notice Appendix is modified and superseded. FURTHER INFORMATION For further information regarding this notice, please contact Telly Meier at phone number (202) (not a toll-free call). Appendix Tribes That Have Entered into Settlement Agreements of Tribal Trust Cases 1. Assiniboine and Sioux Tribes of the Fort Peck Reservation 2. Bad River Band of Lake Superior Chippewa Indians 3. Blackfeet Tribe of the Blackfeet Indian Reservation 4. Bois Forte Band of Chippewa 5. Cachil Dehe Band of Wintun Indians of the Colusa Rancheria 6. Chippewa Cree Tribe of the Rocky Boy s Reservation 7. Coeur d Alene Tribe 8. Confederated Salish and Kootenai Tribes 9. Confederated Tribes of Siletz Indians 10. Confederated Tribes of the Colville Reservation 11. Confederated Tribes of the Goshute Reservation 12. Crow Creek Sioux Tribe 13. Eastern Shawnee Tribe of Oklahoma 14. Hualapai Indian Tribe 15. Iowa Tribe of Kansas and Nebraska 16. Kaibab Band of Paiute Indians of Arizona

18 Kickapoo Tribe of Kansas 18. Lac Courte Oreilles Band of Lake Superior Chippewa Indians 19. Lac du Flambeau Band of Lake Superior Chippewa Indians 20. Leech Lake Band of Ojibwe 21. Lower Brule Sioux Tribe 22. Makah Indian Tribe of the Makah Reservation 23. Mescalero Apache Tribe 24. Minnesota Chippewa Tribe 25. Nez Perce Tribe 26. Nooksack Indian Tribe 27. Northern Cheyenne Tribe of Indians 28. Omaha Tribe o Nebraska 29. Passamaquoddy Tribe of Maine 30. Pawnee Nation 31. Prairie Band of Potawatomi Nation 32. Pueblo of Zia 33. Quechan Tribe of the Fort Yuma Reservation 34. Red Cliff Band of Lake Superior Chippewa Indians 35. Rincon Luiseño Band of Indians 36. Rosebud Sioux Tribe 37. Round Valley Indian Tribes 38. Salt River Pima-Maricopa Indian Community 39. Santee Sioux Tribe of Nebraska 40. Sault Ste. Marie Tribe 41. Shoshone-Bannock Tribes of the Fort Hall Reservation 42. Soboba Band of Luiseno Indians 43. Spirit Lake Dakotah Nation 44. Spokane Tribe of Indians 45. Standing Rock Sioux Tribe 46. Stillaguamish Tribe of Indians 47. Summit Lake Paiute Tribe 48. Swinomish Indian Tribal Community 49. Te-Moak Tribe of Western Shoshone Indians 50. Tohono O odham Nation 51. Tulalip Tribes 52. Tule River Indian Tribe 53. Ute Indian Tribe of the Uintah and Ouray Reservation 54. Ute Mountain Ute Tribe 55. Winnebago Tribe of Nebraska 56. Qawalangin Tribe of Unalaska 57. Tlingit & Haida Tribes of Alaska 58. Northwestern Band of Shoshone Indians 59. Hoopa Valley Tribe 60. Ak-Chin Indian Community 61. Oglala Sioux Tribe 62. Yoruk Tribe 63. Cheyenne River Sioux Tribe

19 Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony 65. Seminole Nation of Oklahoma 66. Otoe-Missouria Tribe of Oklahoma 67. Samish Indian Nation 68. Tonkawa Tribe of Indians of Oklahoma 69. Yakama Nation 70. Miami Tribe of Oklahoma

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