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.
The OLC's Opinions
Opinions published by the OLC, including those released in response to our FOIA lawsuit