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
PL 115-243 (H.R.6124), enacted 09/20/2018

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 individ-
uals 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] 
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132 STAT. 2895 
PUBLIC LAW 115–243—SEPT. 20, 2018 
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 coun-
cils 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 Rev-
enue 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 coun-
cils 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 amend-
ments made by this Act shall be construed to affect application 
26 USC 3121 
note. 
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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. 
of any Federal income tax withholding requirements under the 
Internal Revenue Code of 1986. 
Approved September 20, 2018. 
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