    [United States Statutes at Large, Volume 132, 115th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    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. <>

    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

    [[Page 2895]]

    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

    [[Page 2896]]

    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.