Page:United States Statutes at Large Volume 114 Part 5.djvu/667

 PUBLIC LAW 106-554—APPENDIX G 114 STAT. 2763A-627 into account the date that the original construction of the property was substantially completed, and "(ii) subparagraph (B)(iii) shall not apply to such contribution. ", (f) EFFECTIVE DATE. —The amendments made by this section shall apply to contributions made after December 31, 2000. SEC. 166. TREATMENT OF INDIAN TRIBAL GOVERNMENTS UNDER FED- ERALUNEMPLOYMENT TAX ACT. (a) IN GENERAL. —Section 3306(c)(7) (defining employment) is amended— (1) by inserting "or in the employ of an Indian tribe," after "service performed in the employ of a State, or any political subdivision thereof,"; and (2) by inserting "or Indian tribes" after "wholly owned by one or more States or political subdivisions". (b) PAYMENTS IN LIEU OF CONTRIBUTIONS.— Section 3309 (relating to State law coverage of services performed for nonprofit organizations or governmental entities) is amended— (1) in subsection (a)(2) by inserting ", including an Indian tribe," after "the State law shall provide that a governmental entity"; (2) in subsection (b)(3)(B) by inserting ", or of an Indian tribe" after "of a State or political subdivision thereof; (3) in subsection (b)(3)(E) by inserting "or tribal" after "the State"; and (4) in subsection (b)(5) by inserting "or of an Indian tribe" after "an agency of a State or political subdivision thereof. (c) STATE LAW COVERAGE.— Section 3309 (relating to State law coverage of services performed for nonprofit organizations or governmental entities) is amended by adding at the end the following new subsection: "(d) ELECTION BY INDIAN TRIBE.— The State law shall provide that an Indian tribe may make contributions for employment as if the employment is within the meaning of section 3306 or make payments in lieu of contributions under this section, and shall provide that an Indian tribe may make separate elections for itself and each subdivision, subsidiary, or business enterprise wholly owned by such Indian tribe. State law may require a tribe to post a payment bond or take other reasonable measures to assure the making of pa3anents in lieu of contributions under this section. Notwithstanding the requirements of section 3306(a)(6), if, within 90 days of having received a notice of delinquency, a tribe fails to make contributions, payments in lieu of contributions, or pa5mfient of penalties or interest (at amounts or rates comparable to those applied to all other employers covered under the State law) assessed with respect to such failure, or if the tribe fails to post a required payment bond, then service for the tribe shall not be excepted from employment under section 3306(c)(7) until any such failure is corrected. This subsection shall apply to an Indian tribe within the meaning of section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)).". (d) DEFINITIONS. — Section 3306 (relating to definitions) is amended by adding at the end the following new subsection: "(u) INDIAN 'ftiiBE. —For purposes of this chapter, the term 'Indian tribe' has the meaning given to such term by section 4(e) of the Indian Self-Determination and Education Assistance Act

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