TRIBAL ADVISORY COMMITTEE.

SEC. 3. [26 U.S.C. 139E note] TRIBAL ADVISORY COMMITTEE. (a) Establishment.—The Secretary of the Treasury shall establish a Tribal Advisory Committee (hereinafter in this section referred to as the “Committee”). (b) Duties.— (1) Implementation.—The Committee shall advise the Secretary on matters relating to the taxation of Indians. (2) Education and training.—The Secretary shall, in consultation with the Committee, establish and require— (A) training and education for internal revenue field agents who administer and enforce internal revenue laws with respect to Indian tribes on Federal Indian law and the Federal Government’s unique legal treaty and trust relationship with Indian tribal governments, and (B) training of such internal revenue field agents, and provision of training and technical assistance to tribal financial officers, about implementation of this Act and the amendments made thereby. (c) Membership.— (1) In General.—The Committee shall be composed of 7 members appointed as follows: (A) Three members appointed by the Secretary of the Treasury. (B) One member appointed by the Chairman, and one member appointed by the Ranking Member, of the Committee on Ways and Means of the House of Representatives. (C) One member appointed by the Chairman, and one member appointed by the Ranking Member, of the Committee on Finance of the Senate. (2) Term.— (A) In general.—Except as provided in subparagraph (B), each member’s term shall be 4 years. (B) Initial staggering.—The first appointments made by the Secretary under paragraph (1)(A) shall be for a term of 2 years.