Public Law 119-73 (01/23/2026)

26 U.S.C. § 4225

Exemption of articles manufactured or produced by Indians

No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.

Pub. L. 85–859, title I, § 119(a)72 Stat. 1286(Added , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 73668A Stat. 496Pub. L. 85–859, § 119(a)section 4221 of this titleA prior section 4225, , , related to exemption for exports, prior to repeal by . See .

Executive Documents

Admission of Alaska as State

Pub. L. 85–50872 Stat. 339section 21 of Title 48Admission of Alaska into the Union was accomplished , on issuance of Proc. No. 3269, , 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of , , , set out as notes preceding , Territories and Insular Possessions.