Opinion by Judge SCHWARZER; Dissent by Judge O'SCANNLAIN.
SCHWARZER, Senior District Judge:
We must decide whether the Bering Strait School District (the "District"), a local school district created under Alaska law, is a "State" within the meaning of the Indian Health Care Improvement Act, 25 U.S.C. § 1621e (the "Act"), for the purpose of qualifying for the exemption from having to make reimbursement to the federal government for health services provided...
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