Section, Puspan. L. 92–254, § 4, Mar. 18, 1972, 86 Stat. 65, which exempted funds distributed per capita under the provisions of this subchapter from Federal and State income taxes and provided that such distributions would not be considered as income or resources when determining the extent of eligibility for assistance under the Social Security Act, was omitted from the Code as being of special and not general application.