U.S. Code > Title 20 Education > CHAPTER 56—AMERICAN INDIAN, ALASKA NATIVE, AND NATIVE HAWAIIAN CULTURE AND ART DEVELOPMENT (§§ 4401—4451) > SUBCHAPTER I—AMERICAN INDIANS AND ALASKA NATIVES (§§ 4411—4426) > § 4420. Tax status; tort liability

§ 4420. Tax status; tort liability

(a) Tax status
The Institute and the franchise, capital, reserves, income, and property of the Institute shall be exempt from all taxation now or hereafter imposed by the United States, by any Indian tribe, or by any State or political subdivision thereof.
(b) Tort liability
(1) The Institute shall be subject to liability relating to tort claims only to the extent a Federal agency is subject to such liability under chapter 171 of title 28.
(2) For purposes of chapter 171 of title 28, the Institute shall be treated as a Federal agency (within the meaning of section 2671 of such title).
(3) For purposes of chapter 171 of title 28, the President of the Institute shall be deemed the head of the Agency.