Page:United States Statutes at Large Volume 107 Part 2.djvu/185

 PUBLIC LAW 103-116—OCT. 27, 1993 107 STAT. 1137 be maintained on file and available for public inspection at the Department of the Interior. (c) LAWS AND REGULATIONS OF THE UNITED STATES.— The provisions of any Federal law enacted after the date of enactment of this Act, for the benefit of Indians, Indian nations, tribes, or bands of Indians, which would affect or preempt the application of the laws of the State to lands owned by or held in trust for Indians, or Indian nations, tribes, or bands of Indians, as provided in this Act and the South Carolina State Implementing Act, shall not apply within the State of South Carolina, unless such provision of such subsequently enacted Federal law is specifcally made applicable within the State of South Carolina. (d) ELIGIBILITY FOR CONSIDERATION TO BECOME AN ENTERPRISE ZONE OR GENERAL PURPOSE FOREIGN TRADE 2k)NE.—Notwithstanding the provisions of any other law or regulation, the Tribe shall be eligible to become, sponsor and operate (1) an ''enterprise zone" pursuant to title VII of the Housing and Community Development Act of 1987 (42 U.S.C. 11501-11505) or any other applicable Federal (or State) laws or regulations; or (2) a "foreign-trade zone" or "subzone" pursuant to the Foreign Trade !Zones Act of 1934, as amended (19 U.S.C. 81a-81u) and the regulations thereimder, to the same extent as other federally recognized Indian Tribes. (e) GENERAL APPLICABILITY OF STATE LAW.— Consistent with the provisions of section 4(a)(2), the provisions of South Carolina Code Annotated, section 27-1&--40, and section 19.1 of the Settlement Agreement are approved, ratified, and confirmed by the United States, and shall be complied with in the same manner and to the same extent as if they had been enacted into Federal law. (f) SUBSEQUENT AMENDMENTS TO THE SETTLEMENT AGREEMENT OR STATE ACT. —Consent is hereby given to the Tribe and the State to amend the Settlement Agreement and the State Act if consent to such amendment is given by both the State and the Tribe, and if such amendment relates to^ (1) the jurisdiction, enforcement, or application of civil, criminal, regulatory, or tax laws of the Tribe and the State; (2) the cdlocation or determination of governmental responsibility of the State and the Tribe over specified subject matters or specified geographical areas, or both, including provision for concurrent jurisdiction between the State and the Tribe; (3) the allocation of jurisdiction between the tribal courts and the State courts; or (4) technical and other corrections and revisions to conform the State Act and the Agreement in Principle attached to the State Act to the Settlement Agreement. SEC. 16. TAX TREATMENT OF INCOME AND TRANSACTION& 25 USC 941n. Notwithstanding any provision of the State Act, the Settlement Agreement, or this Act (including any amendment made under section 15(f)), nothing in this Act, the State Act, or the Settlement Agreement— (1) shall amend or alter the Internal Revenue Code of 1986, as amended, or any rules or regulations promiilgated thereunder, or (2) shall affect the treatment under such Code of any person or transaction other than by reason of the restoration

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