SEC. 12. CIVIL PENALTIES.
Paragraph (2) of section 14(a) (25 U.S.C. 2713(a))
is amended by inserting ‘‘a mechanism for informal dis-
pute resolution and’’.
SEC. 13. COMMISSION FUNDING.
Section 18 of the Act (25 U.S.C. 2717) is amended
by adding at the end the following new subsections:
‘‘(c) The Commission may assess applicable gaming
operations for an amount necessary to defray reasonable
costs related to the performance of regulatory responsibil-
ities set forth in compacts relating to class III gaming ac-
tivities.
‘‘(d) All amounts collected pursuant to the assess-
ment of fees under this section shall be retained by the
Commission and, subject to subsection (a)(5), shall be
available without further appropriation—
‘‘(1) first for the performance of the regulatory
responsibilities relating to the class of gaming with
respect to which such fees were collected; and
‘‘(2) then, to the extent any amount remains,
for the performance of other responsibilities of the
Commission.’’.
SEC. 14. GAMING ON AFTER-ACQUIRED LANDS.
(a) ELIMINATION OF GOVERNOR’S CONCURRENCE.—
Subparagraph (A) of section 20(b)(1) of the Act (25
U.S.C. 2719(b)(1)) is amended by striking ‘‘, but only if
the Governor of the State in which the gaming activity
is to be conducted concurs in the Secretary’s determina-
tion’’.
(b) REPORTING AND WITHHOLDING OF TAXES.—
Paragraph (1) of section 20(d) (25 U.S.C. 2719(d)) is
amended—
(1) by inserting ‘‘, the exemption from Federal
taxes provided to the States with respect to any
gaming activity, and the reporting of cash trans-
actions’’ after ‘‘wagering operations’’; and
(2) by striking ‘‘under a Tribal-State compact
entered into under section 11(d)(3) that is in ef-
fect,’’.
SEC. 15. CRIMINAL PROVISIONS.
Section 1166 of title 18, United States Code, is
amended by striking ‘‘Tribal-State compact’’ both places
it appears and inserting in lieu thereof ‘‘compact’’.
SEC. 16. TAX EXEMPT STATUS.
The Act is amended by inserting after section 20 the
following new section:
‘‘TAX EXEMPT STATUS
‘‘SEC. 20A. Notwithstanding any other provision of
Federal law, tribally owned or chartered gaming oper-
ations shall not be subject to any Federal tax, including
(but not limited to) excise and corporations taxes, except
for the fees and assessments expressly provided for in this
Act.’’.
SEC. 17. RHODE ISLAND INDIAN CLAIMS SETTLEMENT ACT.
Section 9 of the Rhode Island Indian Claims Settle-
ment Act (25 U.S.C. 1708) is amended to read as follows:
‘‘APPLICABILITY OF STATE LAW
‘‘SEC. 9. Except as otherwise provided in this Act,
the settlement lands shall be subject to the civil and crimi-
nal laws and jurisdiction of the State of Rhode Island.’’.
SEC. 18. EFFECTIVE DATES AND TRANSITION PROVISIONS.
(a) PRIOR COMPACTS AND GOVERNANCE.—Notwith-
standing any other provision of the Indian Gaming Regu-
latory Act Amendments of 1997, all compacts approved
by the Secretary, and procedures for governance in lieu
of compacts promulgated by the Secretary of the Interior,
under the Indian Gaming Regulatory Act (25 U.S.C. 2701
et seq.) as in effect before the date of the enactment of
this Act, shall continue to be fully operative and binding
on the parties and shall not be subject to revision unless
agreed to by the parties.
(b) NEGOTIATIONS.—Any tribe that requested a
State to negotiate a Tribal-State compact before the en-
actment of the Indian Gaming Regulatory Act Amend-
ments of 1997 and has not completed that process may
request the State to enter into a compact as specified
under section 11(d)(3)(A) of the Indian Gaming Regu-
latory Act (25 U.S.C. 2701 et seq.) as amended by this
Act.
(c) LAWFULNESS OF CERTAIN CLASS III GAMING
ACTIVITIES.—(1) Class III gaming activities that are as
a matter of Federal law lawful in any jurisdiction on the
date of the enactment of this Act, shall, notwithstanding
any provision of this Act or the amendments made by this
Act, remain lawful for purposes of section 11(d)(7)(C) of
the 
Indian 
Gaming 
Regulatory 
Act 
(25 
U.S.C.
2710(d)(7)(C)), as amended by this Act.
(2) For purposes of Federal law, the laws in effect
on the date that an Indian tribe notifies the Secretary (or
before December 31, 1996, notified the State) that it
wishes to negotiate a compact, shall be the basis for deter-
mining the scope of gaming in section 11(d) of the Indian
Gaming Regulatory Act (25 U.S.C. 2710(d)), as amended
by this Act, for any compact or for procedures in lieu of
a compact. For 1997 and later, laws in effect may be con-
sidered so long as these laws increase the gaming options
available to tribes.
(3) Notwithstanding any provision of this Act or the
amendments made by this Act—
(A) tribes operating Class III gaming pursuant
to regulations promulgated by the Department of
the Interior and in effect on or before the date of
the enactment of this Act shall be entitled to con-
duct Class III gaming activities without the approval
of a compact, consistent with such regulations;
(B) tribes with Indian lands in Wisconsin shall
be entitled to conduct Class III gaming activities
consistent with the decision of Federal district court
in Lac du Flambeau Band of Lake Superior Chip-
pewa Indians v. State of Wisconsin, 770 F. Supp.
480 (W.D. Wis. 1991);
(C) tribes with Indian lands in the State of
Washington shall be entitled to conduct or continue
such class III gaming activities that were actually
operated in such State by any Indian tribe on or be-
fore November 1, 1994, without a compact, but only
to the extent of the nature and scope of such class
III gaming activities that were in operation by any
Indian tribe in such State on or before such date,
so long as such class III gaming activities are other-
wise in compliance with this Act or court order;
(D) tribes with Indian lands in the State of
California shall be entitled to conduct class III gam-
ing activities without a compact so long as such
games are limited to the nature and scope of gaming
activities conducted by any Indian tribe in the State
of California in effect on or prior to January 1,
1997, and such activities are otherwise in compli-
ance with this Act.
(d) CATAWBA INDIAN TRIBE
OF SOUTH CARO-
LINA.—Nothing in this Act or the amendments made by
this Act shall be construed as a repeal of section 14(a)
of the Catawba Indian Tribe of South Carolina Land
Claims Settlement Act of 1993 (25 U.S.C. 941l(a)).
(e) DEFINITIONS.—For the purposes of this section,
the terms ‘‘class III gaming’’ and ‘‘Indian tribe’’ have the
meaning given such terms by the Indian Gaming Regu-
latory Act (25 U.S.C. 2701 et seq.).
Æ