To amend the Internal Revenue Code of 1986 to exempt services performed by full-time students for seasonal children's camps from social security taxes, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt services performed by full-time students for organized seasonal children's camps from social security taxes. Provides for the treatment of an Indian tribal government as a tax-exempt organization for purposes of provisions relating to the taxability of a beneficiary under an annuity purchased by a tax-exempt organization.…