Page:United States Statutes at Large Volume 96 Part 2.djvu/1249

 PUBLIC LAW 97-473—JAN. 14, 1983

96 STAT. 2611

SEC. 203. DEFINITION OF INDIAN TRIBAL GOVERNMENT. Subsection (a) of Section 7701 (relating to definitions) is amended by adding at the end thereof the following new paragraph:

^«*«' P- 2406. ^6 USC 770i.

"(40) INDIAN TRIBAL GOVERNMEI^.—

"(A) IN GENERAL.—The term 'Indian tribal government* means the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions. "(B) SPECIAL RULE FOR ALASKA NATIVES.—No determination under subparagraph (A) with respect to Alaska Natives shall grant or defer any status or powers other than those enumerated in section 7871. Nothing in the Indian Tribal Governmental Tax Status Act of 1982, or in the amendments made thereby, shall validate or invalidate any claim by Alaska Natives of sovereign authority over lands or people." SEC. 204. EFFECTIVE DATES. The amendments made by this title— (1) insofar as they relate to chapter 1 of the Internal Revenue Code of 1954 (other than section 103 thereof), shall apply to taxable years beginning after December 31, 1982, and before January 1, 1985, (2) insofar as they relate to section 103 of such Code, shall apply to obligations issued after December 31, 1982, and before January 1, 1985, (3) insofar as they relate to chapter 11 of such Code, shall apply to estates of decedents dying after December 31, 1982, and before January 1, 1985, (4) insofar as they relate to chapter 12 of such Code, shall apply to gifts made after December 31, 1982, and before January 1, 1985, and (5) insofar as they relate to taxes imposed by subtitle D of such Code, shall take effect on January 1, 1983, and shall cease to apply at the close of December 31, 1984.

TITLE III—AMENDMENTS TO EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 SEC. 301. TREATMENT OF HAWAII PREPAID HEALTH CARE ACT UNDER EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974. (a) EXEMPTION FROM PREEMPTION.—Section 514(b) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1144(b)) is amended by adding at the end thereof the following new paragraph: "(5)(A) Except as provided in subparagraph (B), subsection (a) shall not apply to the Hawaii Prepaid Health Care Act (Haw. Rev. Stat. §§ 393-1 through 393-51). "(B) Nothing in subparagraph (A) shall be construed to exempt from subsection (a)— "(i) any State tax law relating to employee benefit plans, or

97-200 O—84—pt. 2

40: QL3

^"*«' P- 2608. Ante, p. 2607.

26 USC 7871 ^° ' 26 USC letseq.

26 USC 2001 et
 * ^^26 USC 2501 et
 * ^^26 USC 4041.

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