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- Any funds distributed per capita to or held in trust for members of any Indian tribe under Public Law 92-254, Section 7 of Public Law 93-134, Public Law 94-540, Section 4 of Public Law 97-458, or Section 2 of Public Law 98-64.
- Pursuant to Section 15 of Public Law 100-241, any of the following distributions from a Native Corporation established pursuant to the Alaska Native Claims Settlement Act (Public Law 92-203).
- Cash (including cash dividends on stock received from a Native Corporation) not exceeding $2000 per individual per year.
- Stock (including stock issued or distributed by a Native Corporation as a dividend or distribution on stock).
- A partnership interest in land, land, or an interest in land received from a Native Corporation as a dividend or distribution on stock.
- An interest in a settlement trust.
- Payments received by any member of the Passamaquoddy Indian Tribe, the Penobscot Nation, or the Houlton Band of Malisset Indians pursuant to the Maine Indian Claims Act of 1980 (Public Law 96-420).
- Payments received by any member of the Aroostook Band of Micmacs pursuant to the Aroostook Band of Micmacs Settlement Act (Public Law 102-171).