Reading Room Document

State Taxation of Income of Native American Armed Forces Members

The Soldiers' and Sailors' Civil Relief Act prohibits States from taxing the military compensation of Native American armed forces members who are residents or domicilianes of tribal reservations from which they are absent by reason of their military service. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/19321/download.

November 22, 2000