[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 560 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
                                 S. 560

To amend section 6901 of title 31, United States Code, to entitle units 
of general local government to payments in lieu of taxes for nontaxable 
                              Indian land.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 15, 1995

  Mr. Daschle introduced the following bill; which was read twice and 
              referred to the Committee on Indian Affairs

_______________________________________________________________________

                                 A BILL


 
To amend section 6901 of title 31, United States Code, to entitle units 
of general local government to payments in lieu of taxes for nontaxable 
                              Indian land.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PAYMENTS IN LIEU OF TAXES FOR NONTAXABLE INDIAN LAND.

    Section 6901 of title 31, United States Code, is amended--
            (1) in paragraph (1)--
                    (A) by striking ``means'' and inserting ``means--
                    ``(A) land owned by the United States Government--
                '';
                    (B) by redesignating subparagraphs (A) through (G) 
                as clauses (i) through (vii), respectively, and 
                adjusting the margins as appropriate; and
                    (C) by striking the period at the end, inserting a 
                semicolon, and adding the following:
                    ``(B) nontaxable Indian land.'';
            (2) by redesignating paragraph (2) as paragraph (5); and
            (3) by inserting after paragraph (1) the following:
            ``(2) `Indian land' means land that is owned by an Indian 
        or Indian tribe or by the United States in trust for an Indian 
        or Indian tribe.
            ``(3) `Indian tribe' means an Indian tribe, band, nation, 
        pueblo, or other organized group or community, including any 
        Alaska Native Village or regional corporation as defined in or 
        established pursuant to the Alaska Native Claims Settlement Act 
        (43 U.S.C. 1601 et seq.), that is eligible for the special 
        programs and services provided by the United States to Indians 
        because of their status as Indians.
            ``(4) `nontaxable Indian land' means Indian land that--
                    ``(A) on or after the date of enactment of this 
                paragraph, is conveyed to the ownership of an Indian or 
                Indian tribe or to the United States, in trust for an 
                Indian or Indian tribe;
                    ``(B) prior to the conveyance, was subject to 
                taxation by a unit of general local government; and
                    ``(C) under a provision of the Constitution of the 
                United States or an Act of Congress, is not subject to 
                taxation by the unit of general local government by 
                reason of that ownership.''.

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