Effective April 30, 1990, judgment funds distributed per capita, or held in trust,
or made available for programs, for members of the Seminole Nation of Oklahoma, the Seminole Tribe of Florida, the Miccosukee Tribe of Indians of Florida, and the independent Seminole Indians of Florida, (plus any interest and investment income accruing on the funds held in trust), and
the availability of those funds, are excluded from income and resources.