[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6124 Enrolled Bill (ENR)]

        H.R.6124

                     One Hundred Fifteenth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

         Begun and held at the City of Washington on Wednesday,
           the third day of January, two thousand and eighteen


                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
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) 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. 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 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) Rule of Construction.--Nothing in this Act or the amendments 
made by this Act shall be construed to affect application of any 
Federal income tax withholding requirements under the Internal Revenue 
Code of 1986.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.