114 STAT. 2763A-628 PUBLIC LAW 106-554—APPENDIX G (25 U.S.C. 450b(e)), and includes any subdivision, subsidiary, or business enterprise wholly owned by such an Indian tribe.". (e) EFFECTIVE DATE; TRANSITION RULE.— (1) EFFECTIVE DATE. —The amendments made by this section shall apply to service performed on or after the date of the enactment of this Act. (2) TRANSITION RULE.—For purposes of the Federal Unemployment Tax Act, service performed in the employ of an Indian tribe (as defined in section 3306(u) of the Internal Revenue Code of 1986 (as added by this section)) shall not be treated as employment (within the meaning of section 3306 of such Code) if— (A) it is service which is performed before the date of the enactment of this Act and with respect to which the tax imposed under the Federal Unemployment Tax Act has not been paid, and (B) such Indian tribe reimburses a State unemploy- ment fund for unemployment benefits paid for service attributable to such tribe for such period. TITLE II—TWO-YEAR EXTENSION OF AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS SEC. 201. TWO-YEAR EXTENSION OF AVAILABILITY OF MEDICAL SAV- INGS ACCOUNTS. (a) IN GENERAL. — Paragraphs (2) and (3)(B) of section 220(i) (defining cut-off year) are each amended by striking "2000" each place it appears and inserting "2002". (b) CONFORMING AMENDMENTS.— (1) Paragraph (2) of section 220(j) is amended— (A) by striking "1998 or 1999" each place it appears and inserting "1998, 1999, or 2001", (B) by striking "600,000 (750,000 in the case of 1999)" and inserting "750,000 (600,000 in the case of 1998)", and (C) by inserting after subparagraph (B) the following new subparagraph: "(C) No LIMITATION FOR 2000.—The numerical limitation shall not apply for 2000.". (2) Subparagraph (A) of section 220(j)(4) is amended by striking "and 1999" and inserting "1999, and 2001". (c) EFFECTIVE DATE.— The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 202. MEDICAL SAVINGS ACCOUNTS RENAMED AS ARCHER MSAS. (a) IN GENERAL.— The following provisions are amended by striking "medical savings account" each place it appears in the text and inserting "Archer MSA": (1) Section 26(b)(2)(Q). (2) Section 106(b). (3) Section 138(b). (4) Section 220. (5) Section 848(e)(l)(B)(iv). (6) Subsections (a)(2) and (d) of section 4973. (7) Subsections (c)(4) and (e)(1)(D) of section 4975.
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