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(2) Employment taxes.--No tax shall be
imposed by subtitle C on remuneration paid for
services performed in a fishing rights-related
activity of an Indian tribe by a member of such
tribe for another member of such tribe or for a
qualified Indian entity.
(b) Definitions.--For purposes of this section--
(1) Fishing rights-related activity.--The
term "fishing rights-related activity" means, with
respect to an Indian tribe, any activity directly
related to harvesting, processing, or transporting
fish harvested in the exercise of a recognized
fishing right of such tribe or to selling such
fish but only if substantially all of such
harvesting was performed by members of such tribe.
(2) Recognized fishing rights.--The term
"recognized fishing rights" means, with respect to
an Indian tribe, fishing rights secured as of
March 17, 1988, by a treaty between such tribe and
the United States or by an Executive order or an
Act of Congress.
(3) Qualified Indian entity.--
(A) In general.--The term "qualified
Indian entity" means, with respect to an
Indian tribe, any entity if--
(i) such entity is engaged in a
fishing rights-related activity of such
tribe,
(ii) all of the equity interests in
the entity are owned by qualified Indian
tribes, members of such tribes, or their
spouses,
(iii) except as provided in
regulations, in the case of an entity
which engages to any extent in any
substantial processing or transporting
of fish, 90 percent or more of the
annual gross receipts of the entity is
derived from fishing rights-related
activities of one or more qualified
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Last modified: May 25, 2011