[115th Congress Public Law 243]
[From the U.S. Government Publishing Office]
[[Page 2893]]
TRIBAL SOCIAL SECURITY FAIRNESS
ACT OF 2018
[[Page 132 STAT. 2894]]
Public Law 115-243
115th Congress
An Act
To amend title II of the Social Security Act to authorize voluntary
agreements for coverage of Indian tribal council members, and for other
purposes. <<NOTE: Sept. 20, 2018 - [H.R. 6124]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: Tribal Social
Security Fairness Act of 2018. 42 USC 1305 note.>>
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Tribal Social Security Fairness Act
of 2018''.
SEC. 2. VOLUNTARY AGREEMENTS FOR COVERAGE OF SERVICES BY AMERICAN
INDIAN TRIBAL COUNCIL MEMBERS.
(a) In General.--Title II of the Social Security Act (42 U.S.C. 401
et seq.) is amended by inserting after section 218 the following new
section:
``VOLUNTARY AGREEMENTS FOR COVERAGE OF INDIAN TRIBAL COUNCIL MEMBERS
``Purpose of Agreement
``Sec. 218A. (a)(1) <<NOTE: 42 USC 418a.>> The Commissioner of
Social Security shall, at the request of any Indian tribe, enter into an
agreement with such Indian tribe for the purpose of extending the
insurance system established by this title to services performed by
individuals as members of such Indian tribe's tribal
council. <<NOTE: Applicability.>> Any agreement with an Indian tribe
under this section applies to all members of the tribal council, and
shall include all services performed by individuals in their capacity as
council members.
``(2) Notwithstanding section 210(a), for the purposes of this
title, the term `employment' includes any service included under an
agreement entered into under this section.
``Definitions
``(b) For the purposes of this section:
``(1) The term `member' means, with respect to a tribal
council, an individual appointed or elected to serve as a member
or the head of the tribal council.
``(2) The term `tribal council' means the appointed or
elected governing body of a federally recognized Indian tribe.
``Effective Date of Agreement
``(c)(1) Any agreement under this section shall be effective with
respect to services performed after an effective date specified in
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such agreement, provided that such date may not be earlier than the
first day of the next calendar month after the month in which the
agreement is executed by both parties.
``(2) At the request of the Indian tribe at the time of the
agreement, such agreement may apply with respect to services performed
before such effective date for which there were timely paid in good
faith (and not subsequently refunded) to the Secretary of the Treasury
amounts equivalent to the sum of the taxes which would have been imposed
by sections 3101 and 3111 of the Internal Revenue Code of 1986 had such
services constituted employment for purposes of chapter 21 of such Code.
No agreement under this section may require payment to be made after the
effective date specified in such agreement of any taxes with respect to
services performed before such effective date.
``Duration of Agreement
``(d) No agreement under this section may be terminated on or after
the effective date of the agreement.''.
(b) Conforming Amendments.--
(1) Social security act.--Section 210(a) of the Social
Security Act (42 U.S.C. 410(a)) is amended--
(A) in paragraph (20), by striking ``or'' at the
end;
(B) in paragraph (21), by striking the period at the
end and inserting ``; or''; and
(C) by inserting after paragraph (21) the following
new paragraph:
``(22) Service performed by members of Indian tribal
councils as tribal council members in the employ of an Indian
tribal government, except that this paragraph shall not apply in
the case of service included under an agreement under section
218A.''.
(2) Internal revenue code of 1986.--The Internal Revenue
Code of 1986 is amended--
(A) in section 3121(b)--
(i) in paragraph (20), by striking ``or'' at
the end;
(ii) in paragraph (21), by striking the period
at the end and inserting ``; or''; and
(iii) by inserting after paragraph (21) the
following new paragraph:
``(22) service performed by members of Indian tribal
councils as tribal council members in the employ of an Indian
tribal government, except that this paragraph shall not apply in
the case of service included under an agreement under section
218A of the Social Security Act.''; and
(B) in section 3121(d)(4), by inserting ``or 218A''
after ``section 218''.
(c) <<NOTE: 26 USC 3121 note.>> Rule of Construction.--Nothing in
this Act or the amendments made by this Act shall be construed to affect
application
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of any Federal income tax withholding requirements under the Internal
Revenue Code of 1986.
Approved September 20, 2018.
LEGISLATIVE HISTORY--H.R. 6124:
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HOUSE REPORTS: No. 115-801 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 164 (2018):
July 24, considered and passed House.
Sept. 6, considered and passed Senate.
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