,,ii  #aae? ,,congress  #b;d ,session   
,h4 ,r4 #fabd  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,july #be1             
#bjah,receiv$  ,,an ,,act  ,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 appo9t$ or elect$ to s]ve z a
 memb] or ! head ( ! tribal c\ncil4     
7#b7 ,! t]m tribal c\ncil means !       
appo9t$ or elect$ 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 ins]t+ aft]     
p>agraph 7#ba7 ! 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 ( an ,indian tribal gov]nm5t1  
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$-- 7,a7 9 
section #caba7;b7--  7i7 9 p>agraph     
7#bj71 by /rik+ or at ! end2  7ii7 9    
p>agraph 7#ba71 by /rik+ ! p]iod at !   
end & ins]t+ 2 or2 &  7iii7 by ins]t+   
aft] p>agraph 7#ba7 ! foll[+ new        
p>agraph3  7#bb7 s]vice p]=m$ by memb]s 
( ,indian tribal c\ncils z tribal c\ncil
 memb]s 9 ! employ ( an ,indian tribal  
gov]nm5t1 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  ,pass$ ! ,h\se (       
,repres5tatives ,july #bd1 #bjah4,k>5   
,l4 ,haas1,cl]k4