,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #fabd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ae1 #bjah,mr4  
,rei*]t 7= himself1 ,ms4 ,del,bene1 ,mr4
 ,cole1 & ,mr4 ,kilm]7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d title ,,ii ( ! ,social         
,security ,act to au?orize volunt>y     
agreem5ts = cov]age ( ,indian tribal    
c\ncil memb]s1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,tribal ,social ,security ,fairness ,act
 ( #bjah4  #b4 ,volunt>y agreem5ts =    
cov]age ( s]vices by ,am]ican ,indian   
tribal c\ncil memb]s  7a7 ,9 g5]al      
,title ,,ii ( ! ,social ,security ,act  
7#db ,u4,s4,c4 #dja et seq47 is am5d$ by
 ins]t+ aft] section #bah ! foll[+ new  
section3  #bah;,a4 ,volunt>y agreem5ts =
 cov]age ( ,indian tribal c\ncil memb]s 
7a7 ,purpose ( agreem5t  7#a7 ,!        
,commission] ( ,social ,security %all1  
at ! reque/ ( any ,indian tribe1 ent]   
into an agreem5t ) su* ,indian tribe = !

 purpose ( ext5d+ ! insurance sy/em     
e/abli%$ by ?is title to s]vices p]=m$  
by individuals z memb]s ( su* ,indian   
tribe's tribal c\ncil4 ,any agreem5t )  
an ,indian tribe "u ?is section applies 
to all memb]s ( ! tribal c\ncil1 & %all 
include all s]vices p]=m$ by individuals
 9 _! capacity z c\ncil memb]s4  7#b7   
,not)/&+ section #baj7;a71 = ! purposes 
( ?is title1 ! t]m employm5t includes   
any s]vice includ$ "u an agreem5t ent]$ 
into "u ?is section4  7b7 ,def9itions ,=
 ! purposes ( ?is section3  7#a7 ,! t]m 
memb] means1 ) respect to a tribal      
c\ncil1 an individual s]v+ z a memb] or 
! head ( ! tribal c\ncil4  7#b7 ,! t]m  
tribal c\ncil means ! gov]n+ body ( a   
f$]ally recogniz$ ,indian tribe4  7c7   
,effective date ( agreem5t  7#a7 ,any   
agreem5t "u ?is section %all be         
effective ) respect to s]vices p]=m$    
aft] an effective date specifi$ 9 su*   
agreem5t1 provid$ t su* date may n be   
e>li] ?an ! fir/ day ( ! next cal5d>    
mon? aft] ! mon? 9 :i* ! agreem5t is    

execut$ by bo? p>ties4  7#b7 ,at !      
reque/ ( ! ,indian tribe at ! "t ( !    
agreem5t1 su* agreem5t may apply )      
respect to s]vices p]=m$ be=e su*       
effective date = :i* !re 7 timely paid 9
 good fai? 7& n subsequ5tly refund$7 to 
! ,secret>y ( ! ,treasury am\nts        
equival5t to ! sum ( ! taxes :i* w\ld h 
be5 impos$ by sections #caja & #caaa ( !
 ,int]nal ,rev5ue ,code ( #aihf _h su*  
s]vices con/itut$ employm5t = purposes (
 *apt] #ba ( su* ,code4 ,no agreem5t "u 
?is section may require paym5t to be    
made aft] ! effective date specifi$ 9   
su* agreem5t ( any taxes ) respect to   
s]vices p]=m$ be=e su* effective date4  
7d7 ,duration ( agreem5t ,no agreem5t "u
 ?is section may be t]m9at$ on or aft] !
 effective date ( ! agreem5t4  4  7b7   
,con=m+ am5dm5ts  7#a7 ,social ,security
 ,act ,section #baj7;a7 ( ! ,social     
,security ,act 7#db ,u4,s4,c4 #daj7;a77 
is am5d$--  7,a7 9 p>agraph 7#bj71 by   
/rik+ or at ! end2  7,b7 9 p>agraph     
7#ba71 by /rik+ ! p]iod at ! end &      

ins]t+ 2 or2 &  7,c7 by add+ at ! end ! 
foll[+ new p>agraph3  7#bb7 ,s]vice     
p]=m$ by memb]s ( ,indian tribal c\ncils
 z tribal c\ncil memb]s 9 ! employ ( a  
tribal organization1 except t ?is       
p>agraph %all n apply 9 ! case ( s]vice 
includ$ "u an agreem5t "u section       
#bah;,a4  4  7#b7 ,int]nal ,rev5ue ,code
 ( #aihf ,! ,int]nal ,rev5ue ,code (    
#aihf is am5d$-- 7,a7 9 section         
#caba7;b7--  7i7 9 p>agraph 7#bj71 by   
/rik+ or at ! end2  7ii7 9 p>agraph     
7#ba71 by /rik+ ! p]iod at ! end &      
ins]t+ 2 or2 &  7iii7 by add+ at ! end !
 foll[+ new p>agraph3  7#bb7 s]vice     
p]=m$ by memb]s ( ,indian tribal c\ncils
 z tribal c\ncil memb]s 9 ! employ ( a  
tribal organization1 except t ?is       
p>agraph %all n apply 9 ! case ( s]vice 
includ$ "u an agreem5t "u section       
#bah;,a ( ! ,social ,security ,act4  2 &
  7,b7 9 section #caba7;d77#d71 by      
ins]t+ or #bah;,a aft] section #bah4    
7c7 ,rule ( con/ruction ,no?+ 9 ?is ,act
 or ! am5dm5ts made by ?is ,act %all be 

con/ru$ to affect application ( any     
,f$]al income tax )hold+ requirem5ts "u 
! ,int]nal ,rev5ue ,code ( #aihf4