Page:United States Statutes at Large Volume 94 Part 2.djvu/1088

 94 STAT. 2366 Definitions.

PUBLIC LAW 96-484—NOV. 24, 1980

ggc, 2. As used in this Act, the term "lands" shall include any interest in or right involving lands, waters, or lands submerged by waters, including rights-of-way thereon; the term "transfer" shall include the creation or continuance of any such interest; and the term "Settlement Agreement" shall mean the Settlement Agreement described in paragraph (3) of the first section of this Act. Congressional SEC. 3. The Congress hereby approves and ratifies the Settlement approval and Agreement and all transfers of land provided for in the Settlement ratification. Agreement. All such transfers shall be deemed to have been made in accordance with all laws of the United States that are specifically applicable to transfers of lands from, by or on behalf of any Indian, Indian nation, or tribe of Indians including section 2116 of the Revised Statutes of the United States (25 U.S.C. 177). Claims. SEC. 4. All claims, including claims for trespass damages and claims arising out of use and occupancy, of the Tribe or any of its members, whether brought by themselves or by the United States or any other person or entity on behalf of such Tribe or its members, against the United States with respect to the lands which are the subject matter of the Settlement Agreement or against the Railroad arising before the Settlement Agreement becomes effective, shall be waived and surrendered when the Settlement Agreement becomes effective. Waiver. SEC. 5. The United States hereby accepts the waiver executed by the Tribe on May 31, 1980, of all claims (including but not limited to trespass damages, claims based on use and occupancy, breach of trust or the right to just compensation) against the United States, its officers or agents, any State or subdivision thereof, or any other person or entity, with respect to the lands which are the subject matter of the Settlement Agreement, arising before the Settlement Agreement becomes effective or out of the enactment of this Act. SEC. 6. For purposes of chapter 1 of the Internal Revenue Code of 26 USC 1 et seq. 1954, the gross income of the Tribe shall not include any amount received or accrued by such Tribe under the Settlement Agreement, including the $100,000 referred to in paragraph (3)(C) of the first section of this Act, and the payments referred to in paragraph (3)(D) of such section. Nothing in the preceding sentence shall be construed to prevent the inclusion in the gross income of any individual of any amount so received or accrued which is distributed to such individual. Leasing terms. SEC. 7. Notwithstanding any restriction of Federal law which may be applicable to the transfer of lands of the Tribe, the Tribe is hereby authorized, by resolution of its duly constituted council or in a manner as provided by its laws and customs, to lease for a term not to exceed twenty-five years with a renewal for one additional term of not to exceed twenty-five years with the consent of both parties, lands owned by the Tribe; or to grant easements or rights-of-way across lands owned by the Tribe. Any other transfer shall be subject to any Federal restriction which may be applicable to the transfer of lands of the Tribe.

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