[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 792 Introduced in Senate (IS)]







110th CONGRESS
  1st Session
                                 S. 792

To amend the Internal Revenue Code of 1986 and the Employee Retirement 
 Income Security Act of 1974 to modify the definition of governmental 
            plan with respect to Indian tribal governments.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 7, 2007

Mr. Smith (for himself and Mr. Bingaman) introduced the following bill; 
     which was read twice and referred to the Committee on Health, 
                     Education, Labor, and Pensions

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 and 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 Equality Act of 
2007''.

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

    (a) Amendment to 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 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 that 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 that 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.
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