[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:
---------------------------------------------------------------------------

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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