A bill to amend the Federal Unemployment Tax Act with respect to Indian tribal employees.

Summary

Amends the Federal Unemployment Tax Act (FUTA) to authorize States to enter into agreements with Indian tribal governments to cover the services performed for the tribal governments under State laws approved under specified FUTA provisions. Requires such agreements to provide that such compensation be payable under such State law on the basis of services performed for the Indian tribal government in the same amount and with the same terms and conditions as compensation payable on the basis of other service subject to such law. Requires such agreements to permit the tribal government to elect to pay (in lieu of contributions otherwise required under such State law) into the State unemployment fund amounts equal to the compensation attributable under the State law to such service. Allows such agreements to also provide safeguards to ensure that the tribal government so electing will make the payments required under such elections. Permits the tribal government making such a payment to take a credit equal to the maximum amount that may be credited against such tax by a taxpayer in such State for wages paid in the calendar year for which the payment is made. Prohibits assessment of FUTA taxes on any Indian tribe not covered by a State unemployment compensation program.

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Documents

1 official file

• Introduced in Senate

  summary · EN · 19 November 1985

  Open at official source

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