---
kind: "section"
citation: "20 U.S.C. § 4420"
title: "20"
title_heading: "Education"
number: "4420"
heading: "Tax status; tort liability"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/20/4420"
units:
  - "Chapter 56 — American Indian, Alaska Native, and Native Hawaiian Culture and Art Development"
  - "Subchapter I — American Indians and Alaska Natives"
---

# §4420. Tax status; tort liability

- (a) **Tax status—** The [Institute](/usc/20/4402.md?p=3) and the franchise, capital, reserves, income, and property of the [Institute](/usc/20/4402.md?p=3) shall be exempt from all taxation now or hereafter imposed by the United States, by any [Indian tribe](/usc/20/4402.md?p=5), or by any State or political subdivision thereof.
- (b) **Tort liability—**
  - (1) The [Institute](/usc/20/4402.md?p=3) 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](/usc/28/chptVI/ch171.md) of title 28, the [Institute](/usc/20/4402.md?p=3) shall be treated as a Federal agency (within the meaning of section 2671 of such title).
  - (3) For purposes of [chapter 171](/usc/28/chptVI/ch171.md) of title 28, the President of the [Institute](/usc/20/4402.md?p=3) shall be deemed the head of the Agency.

## Source credit

(Pub. L. 99–498, title XV, § 1513, Oct. 17, 1986, 100 Stat. 1608; Pub. L. 100–446, title II, Sept. 27, 1988, 102 Stat. 1818.)

## Notes

### Editorial Notes

### Amendments

1988—Pub. L. 100–446 inserted “; tort liability” in section catchline, designated existing provisions as subsec. (a) and inserted heading, and added subsec. (b).