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 tax-
ation under section 7873 of the Internal Revenue Code of 1986
(relating to income derived by Indians from exercise of fishing
rights)."

(b) EXCLUSION FROM NET 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 para-
graph:

"(14) There shall be excluded income excluded from taxation
under section 7873 of the Internal Revenue Code of 1986 (relat-
ing to income derived by Indians from exercise of fishing
rights)."

(c) CROSS-REFERENCES IN SECA AND FICA 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 para-
graph (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 remu-
neration on which no tax is imposed by this chapter by reason of
section 7873 (relating to income derived by Indians from exer-
cise 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 non-
existence 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.