110 HR 2119 IH: Tribal Government Pension Equality Act U.S. House of Representatives 2007-05-02 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 110th CONGRESS 1st Session H. R. 2119 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.

1.

Short title

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

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.