[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2119 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 2119

To amend titles I and IV of the Employee Retirement Income Security Act 
 of 1974 to modify the definition of governmental plan with respect to 
                       Indian tribal governments.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 2, 2007

    Mr. Pomeroy (for himself, Mr. Cole of Oklahoma, and Mr. Kildee) 
 introduced the following bill; which was referred to the Committee on 
   Education and Labor, and in addition to the Committee on Ways and 
 Means, for a period to be subsequently determined by the Speaker, in 
   each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
To amend titles I and IV of the Employee Retirement Income Security Act 
 of 1974 to modify the definition of governmental plan with respect to 
                       Indian tribal governments.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tribal Government Pension Equality 
Act of 2007''.

SEC. 2. TREATMENT OF CERTAIN PENSION PLANS OF INDIAN TRIBAL 
              GOVERNMENTS.

    (a) Amendment to the Internal Revenue Code of 1986.--The last 
sentence of section 414(d) of the Internal Revenue Code of 1986 
(definition of governmental plan) is amended to read as follows: ``The 
term `governmental plan' includes a plan established or maintained for 
its employees by an Indian tribal government (as defined in section 
7701(a)(40)), a subdivision of an Indian tribal government (determined 
in accordance with section 7871(d)), an agency, instrumentality, or 
subdivision of an Indian tribal government, or an entity established 
under Federal, State, or tribal law which is wholly owned or controlled 
by any of the foregoing.''.
    (b) Amendments to the Employee Retirement Income Security Act of 
1974.--
            (1) In general.--The last sentence of section 3(32) of the 
        Employee Retirement Income Security Act of 1974 (29 U.S.C. 
        1002(32)) is amended to read as follows: ``The term 
        `governmental plan' includes a plan established or maintained 
        for its employees by an Indian tribal government (as defined in 
        section 7701(a)(40) of the Internal Revenue Code of 1986), a 
        subdivision of an Indian tribal government (determined in 
        accordance with section 7871(d) of such Code), an agency, 
        instrumentality, or subdivision of an Indian tribal government, 
        or an entity established under Federal, State, or tribal law 
        which is wholly owned or controlled by any of the foregoing.''.
            (2) Conforming amendments.--
                    (A) Paragraph (14) of section 4021(b) of such Act 
                (29 U.S.C. 1321(b)(14)) is amended to read as follows:
            ``(14) established or maintained for its employees by an 
        Indian tribal government (as defined in section 7701(a)(40) of 
        the Internal Revenue Code of 1986), a subdivision of an Indian 
        tribal government (determined in accordance with section 
        7871(d) of such Code), an agency, instrumentality, or 
        subdivision of an Indian tribal government, or an entity 
        established under Federal, State, or tribal law which is wholly 
        owned or controlled by any of the foregoing.''.
                    (B) Section 4021(b)(2) of such Act (29 U.S.C. 
                1321(b)(2)) is amended by striking ``or which is 
                described in the last sentence of section 3(32)''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in section 906 of the Pension Protection Act of 
2006.
                                 <all>