Page:United States Statutes at Large Volume 102 Part 4.djvu/672

 102 STAT. 3642

PUBLIC LAW 100-647—NOV. 10, 1988 (1) in subsection (r), by striking out "or" at the end; (2) in subsection (s), by striking out the period and inserting in lieu thereof "; or"; and (3) by inserting after subsection (s) the following new subsection: "(t) Remuneration consisting of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights)."

(b) EXCLUSION FROM N E T EARNINGS FROM SELF-EMPLOYMENT OF INCOME DERIVED BY INDIANS FROM EXERCISE OF FISHING RIGHTS.—

Section 211(a) of such Act (42 U.S.C. 411(a)) is amended— (1) in paragraph (12), by striking out "and" at the end; (2) in paragraph (13), by striking out the period and inserting in lieu thereof "; and"; and (3) by inserting after paragraph (13) the following new paragraph: "(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights)." (c) CROSS-REFERENCES IN S E C A AND F I C A TO APPLICABLE INDIAN FISHING RIGHTS PROVISIONS.—

(1) SECA.—Subsection (a) of section 1402 of the 1986 Code (relating to net earnings from self-employment) is amended by striking out "and" at the end of paragraph (13), by striking out the period at the end of paragraph (14) and inserting in lieu thereof "; and", and by inserting after paragraph (14) the following new paragraph: "(15) in the case of a member of an Indian tribe, the special rules of section 7873 (relating to income derived by Indians from exercise of fishing rights) shall apply." (2) FICA.—Subsection (a) of section 3121 of the 1986 Code (relating to wages) is amended by striking out "or" at the end of paragraph (19), by striking out the period at the end of paragraph (20) and inserting in lieu thereof "; or", and by inserting after paragraph (20) the following new paragraph: "(21) in the case of a member of an Indian tribe, any remuneration on which no tax is imposed by this chapter by reason of section 7873 (relating to income derived by Indians from exercise of fishing rights)." 26 USC 7873

SEC. 3044. EFFECTIVE DATE; NO INFERENCE CREATED. (a) EFFECTIVE DATE.—The amendments made by this subtitle shall

apply to all periods beginning before, on, or after the date of the enactment of this Act. (b) No INFERENCE CREATED.—Nothing in the amendments made by this subtitle shall create any inference as to the existence or nonexistence or scope of any exemption from tax for income derived from fishing rights secured as of March 17, 1988, by any treaty, law, or Executive Order.

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