Provides for the distribution of funds awarded the Confederated Tribes of the Warm Springs Reservation in Oregon by the Indian Claims Commission. Directs the Secretary of the Interior to distribute the funds on a per capita basis to persons enrolled on a specified list of the members of the Confederated Tribes.
Provides that such list shall include members who: (1) have not participated in specified distributions; and (2) were born on or prior to, and were alive on, the date of enactment of this Act, but also includes deceased persons who were alive and enrolled as of February 18, 1975. Provides that the per capita shares of deceased individual beneficiaries shall be determined and distributed in accordance with specified Federal regulations.
Exempts funds distributed or held in trust under specified provisions of this Act from Federal or State income taxes. Exempts funds distributed under this Act from being used as a basis for denying or reducing social security or other Federal assistance.