[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5065 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5065

  To amend the Internal Revenue Code of 1986 to permit Indian tribal 
  courts, pursuant to tribal domestic relations laws, to alienate or 
                assign benefits under retirement plans.


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                    IN THE HOUSE OF REPRESENTATIVES

                              July 8, 2002

 Mr. Hayworth introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to permit Indian tribal 
  courts, pursuant to tribal domestic relations laws, to alienate or 
                assign benefits under retirement plans.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ALIENATION OR ASSIGNMENT OF RETIREMENT BENEFITS UNDER 
              JUDGMENTS, DECREES, AND ORDERS OF TRIBAL COURTS.

    (a) In General.--Clause (ii) of section 414(p)(1)(B) of the 
Internal Revenue Code of 1986 (defining domestic relations order) is 
amended to read as follows:
                            ``(ii) is made pursuant to the domestic 
                        relations law (including a community property 
                        law) of a State or an Indian tribe (as defined 
                        by section 7871(c)(3)(E)).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to orders issued after the date of the enactment of this Act.
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