PUBLIC LAW 115–243—SEPT. 20, 2018 

TRIBAL SOCIAL SECURITY FAIRNESS 

ACT OF 2018 

132 STAT. 2894 PUBLIC LAW 115–243—SEPT. 20, 2018 

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 

Applicability. 

42 USC 418a. 

Tribal Social 

Security Fairness 

Act of 2018. 

42 USC 1305 

note. 

Sept. 20, 2018 

[H.R. 6124] 

PUBLIC LAW 115–243—SEPT. 20, 2018 132 STAT. 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 

26 USC 3121 

note. 

132 STAT. 2896 PUBLIC LAW 115–243—SEPT. 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. 

Æ 

of any Federal income tax withholding requirements under the 

Internal Revenue Code of 1986. 

Approved September 20, 2018.