R.S. § 2079 derived from act Mar. 3, 1871, ch. 120, § 1, 16 Stat. 566.
1988—Puspan. L. 100–647 inserted sentence at end relating to State tax treatment of income derived by Indians from exercise of fishing rights secured by treaties, Executive orders, or Acts of Congress.
Amendment by Puspan. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or nonexistence or scope of any income tax exemption derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive order, see section 3044 of Puspan. L. 100–647, set out as an Effective Date note under section 7873 of Title 26, Internal Revenue Code.
Puspan. L. 117–317, § 1, Dec. 27, 2022, 136 Stat. 4419, provided that:
Puspan. L. 106–179, § 1, Mar. 14, 2000, 114 Stat. 46, provided that: