us/regulation/42/435/603/e/3

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(3) American Indian/Alaska Native exceptions. The following are excluded from income:

(i)#

(i) Distributions from Alaska Native Corporations and Settlement Trusts;

(ii) Distributions from any property held in trust, subject to Federal restrictions, located within the most recent boundaries of a prior Federal reservation, or otherwise under the supervision of the Secretary of the Interior;

(iii)#

(iii) Distributions and payments from rents, leases, rights of way, royalties, usage rights, or natural resource extraction and harvest from—

(A) Rights of ownership or possession in any lands described in paragraph (e)(3)(ii) of this section; or

(B) Federally protected rights regarding off-reservation hunting, fishing, gathering, or usage of natural resources;

(iii)(A)#

(A) Rights of ownership or possession in any lands described in paragraph (e)(3)(ii) of this section; or

(iii)(B)#

(B) Federally protected rights regarding off-reservation hunting, fishing, gathering, or usage of natural resources;

(iv)#

(iv) Distributions resulting from real property ownership interests related to natural resources and improvements—

(A) Located on or near a reservation or within the most recent boundaries of a prior Federal reservation; or

(B) Resulting from the exercise of federally-protected rights relating to such real property ownership interests;

(iv)(A)#

(A) Located on or near a reservation or within the most recent boundaries of a prior Federal reservation; or

(iv)(B)#

(B) Resulting from the exercise of federally-protected rights relating to such real property ownership interests;

(v)#

(v) Payments resulting from ownership interests in or usage rights to items that have unique religious, spiritual, traditional, or cultural significance or rights that support subsistence or a traditional lifestyle according to applicable Tribal Law or custom;

(vi)#

(vi) Student financial assistance provided under the Bureau of Indian Affairs education programs.

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regulations/42-cfr/435/603/e.yaml

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Rules

payment_excluded_from_magi_based_income

Derived

source: 42 CFR 435.603(e)

- name: payment_excluded_from_magi_based_income
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 42 CFR 435.603(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/regulation/42/435/603/e
  versions:
    - effective_from: '2014-01-01'
      formula: >-
        (scholarship_award_or_fellowship_grant_used_for_education_purposes and not
        scholarship_award_or_fellowship_grant_used_for_living_expenses)

        or distribution_from_alaska_native_corporation_or_settlement_trust

        or distribution_from_trust_or_restricted_property_under_secretary_of_interior_supervision

        or payment_from_rights_in_trust_or_restricted_land

        or payment_from_federally_protected_off_reservation_natural_resource_rights

        or distribution_from_natural_resource_real_property_interest_on_or_near_reservation

        or distribution_from_exercise_of_federally_protected_real_property_rights

        or payment_from_cultural_religious_traditional_or_subsistence_item_or_right

        or student_financial_assistance_under_bureau_of_indian_affairs_education_program

magi_based_income

Derived

source: 42 CFR 435.603(e)

- name: magi_based_income
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 42 CFR 435.603(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/e
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/regulation/42/435/603/e
            excerpt: An amount received as a lump sum is counted as income only in the month received.
  versions:
    - effective_from: '2014-01-01'
      formula: >-
        if payment_is_income_under_section_36B_d_2_B_methodologies and not
        payment_excluded_from_magi_based_income and (not payment_received_as_lump_sum or
        lump_sum_received_in_current_month): payment_amount else: 0

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us/regulation/42/435/603/e/3 · Axiom

Official source

(3) American Indian/Alaska Native exceptions. The following are excluded from income:

(i)#

(i) Distributions from Alaska Native Corporations and Settlement Trusts;

(ii)#

(iii)#

(iii) Distributions and payments from rents, leases, rights of way, royalties, usage rights, or natural resource extraction and harvest from—

(A) Rights of ownership or possession in any lands described in paragraph (e)(3)(ii) of this section; or

(B) Federally protected rights regarding off-reservation hunting, fishing, gathering, or usage of natural resources;

(iii)(A)#

(A) Rights of ownership or possession in any lands described in paragraph (e)(3)(ii) of this section; or

(iii)(B)#

(B) Federally protected rights regarding off-reservation hunting, fishing, gathering, or usage of natural resources;

(iv)#

(iv) Distributions resulting from real property ownership interests related to natural resources and improvements—

(A) Located on or near a reservation or within the most recent boundaries of a prior Federal reservation; or

(B) Resulting from the exercise of federally-protected rights relating to such real property ownership interests;

(iv)(A)#

(A) Located on or near a reservation or within the most recent boundaries of a prior Federal reservation; or

(iv)(B)#

(B) Resulting from the exercise of federally-protected rights relating to such real property ownership interests;

(v)#

(vi)#

(vi) Student financial assistance provided under the Bureau of Indian Affairs education programs.

in view

Whole section

▸rulespec code

Shown source

regulations/42-cfr/435/603/e.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/regulation/42/435/603/e; no dedicated encoding exists for this exact provision yet.

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Rules

payment_excluded_from_magi_based_income

Derived

source: 42 CFR 435.603(e)

- name: payment_excluded_from_magi_based_income
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 42 CFR 435.603(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/regulation/42/435/603/e
  versions:
    - effective_from: '2014-01-01'
      formula: >-
        (scholarship_award_or_fellowship_grant_used_for_education_purposes and not
        scholarship_award_or_fellowship_grant_used_for_living_expenses)

        or distribution_from_alaska_native_corporation_or_settlement_trust

        or distribution_from_trust_or_restricted_property_under_secretary_of_interior_supervision

        or payment_from_rights_in_trust_or_restricted_land

        or payment_from_federally_protected_off_reservation_natural_resource_rights

        or distribution_from_natural_resource_real_property_interest_on_or_near_reservation

        or distribution_from_exercise_of_federally_protected_real_property_rights

        or payment_from_cultural_religious_traditional_or_subsistence_item_or_right

        or student_financial_assistance_under_bureau_of_indian_affairs_education_program

magi_based_income

Derived

source: 42 CFR 435.603(e)

- name: magi_based_income
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 42 CFR 435.603(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/regulation/42/435/603/e
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/regulation/42/435/603/e
            excerpt: An amount received as a lump sum is counted as income only in the month received.
  versions:
    - effective_from: '2014-01-01'
      formula: >-
        if payment_is_income_under_section_36B_d_2_B_methodologies and not
        payment_excluded_from_magi_based_income and (not payment_received_as_lump_sum or
        lump_sum_received_in_current_month): payment_amount else: 0