Directs the Secretary of the Interior to prepare certain rolls of specified eligible persons and to distribute, on a per capita basis, specified funds appropriated to pay certain Indian Claims Commission judgments in favor of the Delaware Tribe of Indians and the Delaware Tribe of Western Oklahoma. Authorizes the Delaware Tribe of Western Oklahoma to invest no less than 20 percent of the amount to be distributed, for social and economic programming purposes, subject to the approval of the Secretary. Sets forth procedures for handling shares of deceased individual beneficiaries, legal incompetents, minors, and appellants to enrollment appeals. Provides that none of the funds to be distributed shall be subject to Federal or State income taxes.