25 USC § 71 - Future treaties with Indian tribes

---
identifier: "/us/usc/t25/s71"
source: "usc"
legal_status: "official_prima_facie"
title: "25 USC § 71 - Future treaties with Indian tribes"
title_number: 25
title_name: "INDIANS"
section_number: "71"
section_name: "Future treaties with Indian tribes"
chapter_number: 3
chapter_name: "AGREEMENTS WITH INDIANS"
subchapter_number: "I"
subchapter_name: "TREATIES"
positive_law: false
currency: "119-84"
last_updated: "2025-07-14"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(R.S. § 2079; Pub. L. 100–647, title III, § 3042, Nov. 10, 1988, 102 Stat. 3641.)"
---


# § 71. Future treaties with Indian tribes

March 3, 1871section 7873 of title 26

No Indian nation or tribe within the territory of the United States shall be acknowledged or recognized as an independent nation, tribe, or power with whom the United States may contract by treaty; but no obligation of any treaty lawfully made and ratified with any such Indian nation or tribe prior to , shall be hereby invalidated or impaired. Such treaties, and any Executive orders and Acts of Congress under which the rights of any Indian tribe to fish are secured, shall be construed to prohibit (in addition to any other prohibition) the imposition under any law of a State or political subdivision thereof of any tax on any income derived from the exercise of rights to fish secured by such treaty, Executive order, or Act of Congress if  does not permit a like Federal tax to be imposed on such income.

---

**Source Credit**: (R.S. § 2079; Pub. L. 100–647, title III, § 3042, Nov. 10, 1988, 102 Stat. 3641.)

## Editorial Notes

### Codification

R.S. § 2079 derived from , .

### Amendments

1988— 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.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment by  applicable to all periods beginning before, on, or after , with no inference created as to existence or nonexistence or scope of any income tax exemption derived from fishing rights secured as of , by any treaty, law, or Executive order, see , set out as an Effective Date note under , Internal Revenue Code.

### Short Title of 2022 Amendment

> “This Act [repealing sections 72, 127 to 130, 137, 138, 273, 283, 285, and 302 of this title] may be cited as the ‘Repealing Existing Substandard Provisions Encouraging Conciliation with Tribes Act’ or the ‘RESPECT Act’.”

, , , provided that:

### Short Title of 2000 Amendment

> “This Act [amending sections 81 and 476 of this title] may be cited as the ‘Indian Tribal Economic Development and Contract Encouragement Act of 2000’.”

, , , provided that: