[Congressional Record Volume 145, Number 24 (Wednesday, February 10, 1999)]
[Senate]
[Pages S1417-S1420]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. CAMPBELL (for himself and Mr. Inouye):
  S. 399. A bill to amend the Indian Gaming Regulatory Act, and for 
other purposes; to the Committee on Indian Affairs.


            Indian Gaming Regulatory Improvement Act of 1999

 Mr. CAMPBELL. Mr. President, today I introduce the Indian 
Gaming Regulatory Improvement Act of 1999, co-sponsored by Senator 
Inouye, to address two critical elements related to the federal 
component of Indian gaming regulation.
  With any legislation affecting Indian gaming, it is important to keep 
in mind the aims of the 1988 Indian Gaming Regulatory Act (IGRA): 
ensuring that gaming continues to be a tool for Indian economic 
development, and ensuring that the games conducted are kept free from 
corrupting forces to maintain the integrity of the industry.
  First, this bill provides necessary reforms in the area of gaming 
regulation by requiring that the National Indian Gaming Commission and 
the gaming tribes themselves, develop and implement a system of minimum 
internal control, background investigation and licensing standards for 
all tribes that operate class II and class III gaming.
  My intention in proposing these standards is to guarantee that gaming 
is conducted in a safe and fair manner at every tribal gaming facility 
in the United States not only to preserve gaming integrity but to 
provide certainty and security to the consumers of Indian gaming.
  Second, this legislation provides that the fees assessed are used 
only for the regulatory activities of the National Indian Gaming 
Commission (NIGC) by requiring that all fees be paid into a trust fund, 
which may only be accessed by the NIGC for purposes approved by 
Congress.
  The existing federal Indian gaming law was passed by Congress more 
than ten years ago. At that time, gaming was a small industry, 
consisting mainly of high stakes bingo operations, termed ``class II'' 
gaming under the statute.
  In 1988, virtually no one contemplated that gaming would become the 
billion dollar industry that exists today, providing tribes with much 
needed capital for development and employment opportunities where none 
previously existed.
  Because of gaming, some tribes have been wildly successful, fortunate 
because of their geographical location. These tribes employ thousands 
of people, both Indian and non-Indian, and have greatly reduced the 
welfare rolls in their local area.
  Though gaming revenues have exploded in the last ten years, the IGRA 
has been significantly amended only one time. In 1997, I introduced an

[[Page S1418]]

amendment that would allow the NIGC to assess fees against casino-style 
gaming operations, termed ``class III'' gaming under the statute, and 
to fund its regulatory efforts in Indian Country.
  Mr. President, these additional fees are necessary to ensure 
meaningful federal involvement in the regulation of class III gaming. 
As of January 1, 1998, approximately 77% of NIGC-approved management 
contracts were for class III operations. In 1997, the NIGC processed 
some 18,000 fingerprint cards and 21,000 investigative reports. The 
Commission also approved some 241 tribal gaming ordinances and, 
importantly, took 53 formal enforcement actions. The vast majority of 
these enforcement actions were issued against class III operations. 
Most striking, before the 1997 amendment was enacted, the NIGC employed 
only 7 investigators who were responsible for monitoring the entire 
Indian gaming industry.
  The 1997 amendment has enabled the NIGC to take steps to increase its 
regulation and enforcement efforts. Additionally, the Commission has 
been able to hire much-needed field investigators who are personally 
responsible for monitoring local tribal gaming operations. The 
Commission should be applauded for these activities.
  What these facts and figures do not reveal, however, is the 
significant amount of tribal and joint tribal-state regulatory 
activities undertaken at the local level. It should be noted that many 
Indian tribes, often working with the states where gaming is located, 
have developed sophisticated regulatory frameworks for their gaming 
operations.
  Many of those tribes have put in place standards regarding rules of 
play for their games, as well as financial and accounting standards for 
their operations. They are significant and for many tribes contribute 
the bulk of regulatory activities under the IGRA.
  The amendment I propose today would require the NIGC, prior to 
assessing any fee against an Indian gaming operation, to determine the 
nature and level of any such tribal or joint tribal-state regulatory 
activities and to reduce the fees assessed accordingly.
  The goals of this provision are two-fold: to provide the NIGC with 
the resources it needs to carry out its obligations under the IGRA, but 
to recognize the often significant regulatory activities at the local 
level.
  It is important for us to keep these facts, and the goals of the 
gaming statute, in mind. Where gaming exists, it provides a great 
opportunity for tribes to develop other business and development 
projects. However, it must be our goal, and it is my mission, to assist 
the tribes in the development of their economies through clean and 
efficient gaming operations.
  I urge my colleagues to support these reasonable and necessary 
amendments.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 399

       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 ``Indian Gaming Regulatory 
     Improvement Act of 1999''.

     SEC. 2. AMENDMENTS TO THE INDIAN GAMING REGULATORY ACT.

       The Indian Gaming Regulatory Act (25 U.S.C. 2701 et seq.) 
     is amended--
       (1) by striking the first section and inserting the 
     following:

     ``SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

       ``(a) Short Title.--This Act may be cited as the `Indian 
     Gaming Regulatory Act'.
       ``(b) Table of Contents.--The table of contents for this 
     Act is as follows:

``Sec. 1. Short title; table of contents.
``Sec. 2. Congressional findings.
``Sec. 3. Purposes.
``Sec. 4. Definitions.
``Sec. 5. National Indian Gaming Commission.
``Sec. 6. Powers of Chairman.
``Sec. 7. Powers of Commission.
``Sec. 8. Commission staffing.
``Sec. 9. Commission--access to information.
``Sec. 10. Minimum standards.
``Sec. 11. Rulemaking.
``Sec. 12. Tribal gaming ordinances.
``Sec. 13. Management contracts.
``Sec. 14. Civil penalties.
``Sec. 15. Judicial review.
``Sec. 16. Subpoena and deposition authority.
``Sec. 17. Investigative powers.
``Sec. 18. Commission funding.
``Sec. 19. Authorization of appropriations.
``Sec. 20. Gaming on lands acquired after October 17, 1988.
``Sec. 21. Dissemination of information.
``Sec. 22. Severability.
``Sec. 23. Criminal penalties.
``Sec. 24. Conforming amendment.'';
       (2) by striking sections 2 and 3 and inserting the 
     following:

     ``SEC. 2. CONGRESSIONAL FINDINGS.

       ``Congress finds that--
       ``(1) Indian tribes are--
       ``(A) engaged in the operation of gaming activities on 
     Indian lands as a means of generating tribal governmental 
     revenue; and
       ``(B) licensing those activities;
       ``(2) because of the unique political and legal 
     relationship between the United States and Indian tribes, 
     Congress has the responsibility of protecting tribal 
     resources and ensuring the continued viability of Indian 
     gaming activities conducted on Indian lands;
       ``(3) clear Federal standards and regulations for the 
     conduct of gaming on Indian lands will assist tribal 
     governments in assuring the integrity of gaming activities 
     conducted on Indian lands;
       ``(4) a principal goal of Federal Indian policy is to 
     promote tribal economic development, tribal self-sufficiency, 
     and strong Indian tribal governments;
       ``(5) Indian tribes have the exclusive right to regulate 
     gaming activity on Indian lands, if the gaming activity--
       ``(A) is not specifically prohibited by Federal law; and
       ``(B) is conducted within a State that does not, as a 
     matter of criminal law and public policy, prohibit that 
     gaming activity;
       ``(6) Congress has the authority to regulate the privilege 
     of doing business with Indian tribes in Indian country (as 
     defined in section 1151 of title 18, United States Code);
       ``(7) systems for the regulation of gaming activities on 
     Indian lands should meet or exceed federally established 
     minimum regulatory requirements;
       ``(8) the operation of gaming activities on Indian lands 
     has had a significant impact on commerce with foreign 
     nations, and among the several States, and with the Indian 
     tribes; and
       ``(9) the Constitution of the United States vests Congress 
     with the powers to regulate commerce with foreign nations, 
     and among the several States, and with the Indian tribes, and 
     this Act is enacted in the exercise of those powers.

     ``SEC. 3. PURPOSES.

       ``The purposes of this Act are as follows:
       ``(1) To ensure the right of Indian tribes to conduct 
     gaming activities on Indian lands in a manner consistent 
     with--
       ``(A) the inherent sovereign rights of Indian tribes; and
       ``(B) the decision of the Supreme Court in California et 
     al. v. Cabazon Band of Mission Indians et al. (480 U.S.C. 
     202, 107 S. Ct. 1083, 94 L. Ed. 2d 244 (1987)), involving the 
     Cabazon and Morongo bands of Mission Indians.
       ``(2) To provide a statutory basis for the conduct of 
     gaming activities on Indian lands as a means of promoting 
     tribal economic development, tribal self-sufficiency, and 
     strong Indian tribal governments.
       ``(3) To provide a statutory basis for the regulation of 
     gaming activities on Indian lands by an Indian tribe that is 
     adequate to shield those activities from organized crime and 
     other corrupting influences, to ensure that an Indian tribal 
     government is the primary beneficiary of the operation of 
     gaming activities, and to ensure that gaming is conducted 
     fairly and honestly by both the operator and players.'';
       (3) in section 4--
       (A) by striking paragraphs (1) through (6) and inserting 
     the following:
       ``(1) Applicant.--The term `applicant' means any person who 
     applies for a license pursuant to this Act, including any 
     person who applies for a renewal of a license.
       ``(2) Attorney general.--The term `Attorney General' means 
     the Attorney General of the United States.
       ``(3) Chairman.--The term `Chairman' means the Chairman of 
     the Commission.
       ``(4) Class i gaming.--The term `class I gaming' means 
     social games played solely for prizes of minimal value or 
     traditional forms of Indian gaming engaged in by individuals 
     as a part of, or in connection with, tribal ceremonies or 
     celebrations.'';
       (B) by redesignating paragraphs (7) and (8) as paragraphs 
     (5) and (6), respectively;
       (C) in paragraph (5), as redesignated by subparagraph (B) 
     of this paragraph, by striking ``(5)(A) The term'' and 
     inserting ``(5) Class ii gaming.--(A) The term'';
       (D) in paragraph (6), as redesignated by subparagraph (B) 
     of this paragraph, by striking ``(6) The term'' and inserting 
     ``(6) Class iii gaming.--The term''; and
       (E) by adding after paragraph (6), as redesignated by 
     subparagraph (B) of this paragraph, the following:
       ``(7) Commission.--The term `Commission' means the National 
     Indian Gaming Commission established under section 5.
       ``(8) Compact.--The term `compact' means an agreement 
     relating to the operation of class III gaming on Indian lands 
     that is entered into by an Indian tribe and a State and that 
     is approved by the Secretary.
       ``(9) Gaming operation.--The term `gaming operation' means 
     an entity that conducts class II or class III gaming on 
     Indian lands.
       ``(10) Indian lands.--The term `Indian lands' means--
       ``(A) all lands within the limits of any Indian 
     reservation; and
       ``(B) any lands the title to which is held in trust by the 
     United States for the benefit of

[[Page S1419]]

     any Indian tribe or individual or held by any Indian tribe or 
     individual subject to restriction by the United States 
     against alienation and over which an Indian tribe exercises 
     governmental power.
       ``(11) Indian tribe.--The term `Indian tribe' means any 
     Indian tribe, band, nation, or other organized group or 
     community of Indians that--
       ``(A) is recognized as eligible by the Secretary for the 
     special programs and services provided by the United States 
     to Indians because of their status as Indians; and
       ``(B) is recognized as possessing powers of self-
     government.
       ``(12) Management contract.--The term `management contract' 
     means any contract or collateral agreement between an Indian 
     tribe and a contractor, if that contract or agreement 
     provides for the management of all or part of a gaming 
     operation.
       ``(13) Management contractor.--The term `management 
     contractor' means any person entering into a management 
     contract with an Indian tribe or an agent of the Indian tribe 
     for the management of a gaming operation, including any 
     person with a financial interest in that contract.
       ``(14) Net revenues.--With respect to a gaming activity, 
     net revenues shall constitute--
       ``(A) the annual amount of money wagered; reduced by
       ``(B)(i) any amounts paid out during the year involved for 
     prizes awarded;
       ``(ii) the total operating expenses for the year involved 
     (excluding any management fees) associated with the gaming 
     activity; and
       ``(iii) an allowance for amortization of capital expenses 
     for structures.
       ``(15) Person.--The term `person' means--
       ``(A) an individual; or
       ``(B) a firm, corporation, association, organization, 
     partnership, trust, consortium, joint venture, or other 
     nongovernmental entity.
       ``(16) Secretary.--The term `Secretary' means the Secretary 
     of the Interior.'';
       (4) in section 5(b)(3), by striking ``At least two members 
     of the Commission shall be enrolled members of any Indian 
     tribe.'' and inserting ``No fewer than 2 members of the 
     Commission shall be individuals who--
       ``(A) are each enrolled as a member of an Indian tribe; and
       ``(B) have extensive experience or expertise in Indian 
     affairs or policy.'';
       (5) in section 6(a)(4), by striking ``provided in sections 
     11(d)(9) and 12'' and inserting ``provided in sections 
     12(d)(9) and 13'';
       (6) by striking section 13;
       (7) by redesignating section 12 as section 13;
       (8) by redesignating section 11 as section 12;
       (9) by striking section 10 and inserting the following:

     ``SEC. 10. MINIMUM STANDARDS.

       ``(a) Class II Gaming.--As of the date of enactment of the 
     Indian Gaming Regulatory Improvement Act of 1999, an Indian 
     tribe shall retain the rights of that Indian tribe, with 
     respect to class II gaming and in a manner that meets or 
     exceeds the minimum Federal standards established under 
     section 11, to--
       ``(1) monitor and regulate that gaming;
       ``(2) conduct background investigations; and
       ``(3) establish and regulate internal control systems.
       ``(b) Class III Gaming Under a Compact.--With respect to 
     class III gaming conducted under a compact entered into under 
     this Act, an Indian tribe or State (or both), as provided in 
     such a compact or a related tribal ordinance or resolution 
     shall, in a manner that meets or exceeds the minimum Federal 
     standards established by the Commission under section 11--
       ``(1) monitor and regulate that gaming;
       ``(2) conduct background investigations; and
       ``(3) establish and regulate internal control systems.'';
       (10) by inserting after section 10 the following:

     ``SEC. 11. RULEMAKING.

       ``(a) In General.--Subject to subsection (b), not later 
     than 180 days after the date of enactment of the Indian 
     Gaming Regulatory Improvement Act of 1999, the Commission 
     shall, in accordance with the rulemaking procedures under 
     chapter 5 of title 5, United States Code, promulgate minimum 
     Federal standards relating to background investigations, 
     internal control systems, and licensing standards described 
     in section 10. In promulgating the regulations under this 
     section, the Commission shall consult with the Attorney 
     General, Indian tribes, and appropriate States.
       ``(b) Factors for Consideration.--In promulgating the 
     minimum standards under this section, the Commission may give 
     appropriate consideration to existing industry standards at 
     the time of the development of the standards and, in addition 
     to considering those existing standards, the Commission shall 
     consider--
       ``(1) the unique nature of tribal gaming as compared to 
     commercial gaming, other governmental gaming, and charitable 
     gaming;
       ``(2) the broad variations in the nature, scale, and size 
     of tribal gaming activity;
       ``(3) the inherent sovereign rights of Indian tribes with 
     respect to regulating the affairs of Indian tribes;
       ``(4) the findings and purposes under sections 2 and 3;
       ``(5) the effectiveness and efficiency of a national 
     licensing program for vendors or management contractors; and
       ``(6) any other matter that is consistent with the purposes 
     under section 3.'';
       (11) in section 12, as redesignated by paragraph (8) of 
     this section--
       (A) by striking subsection (a) and inserting the following:
       ``(a) Class I Gaming.--Class I gaming on Indian lands shall 
     be within the exclusive jurisdiction of the Indian tribes and 
     shall not be subject to the provisions of this Act.'';
       (B) in subsection (b)--
       (i) in paragraph (1)--

       (I) in subparagraph (A), by striking ``and'' at the end;
       (II) in subparagraph (B), by striking the period at the end 
     and inserting ``; and''; and
       (III) by striking the flush language following subparagraph 
     (B) and inserting the following:

       ``(C) such Indian gaming meets or exceeds the requirements 
     of this section and the standards established by the 
     Commission under section 11.'';
       (ii) in paragraph (2)--

       (I) in subparagraph (D), by striking ``$25,000'' and 
     inserting ``$100,000'';
       (II) in subparagraph (E), by striking ``and'' at the end; 
     and
       (III) in subparagraph (F)--

       (aa) by striking subclause (I) of clause (ii) and inserting 
     the following:
       ``(I) a tribal license for primary management officials and 
     key employees of the gaming enterprise, issued in accordance 
     with the standards established by the Commission under 
     section 11 with prompt notification to the Commission of the 
     issuance of such licenses;''; and
       (bb) in subclause (III) of clause (ii), by striking the 
     period and inserting ``; and''; and
       (ii) by adding at the end the following:
       ``(G) a separate license will be issued by the Indian tribe 
     for each place, facility, or location on Indian lands at 
     which class II gaming is conducted;'';
       (C) in subsection (c), by striking paragraph (3) and 
     inserting the following:
       ``(3) Any Indian tribe that operates, directly or with a 
     management contract, a class III gaming activity may petition 
     the Commission for a fee reduction if the Commission 
     determines that the Indian tribe has--
       ``(A) continuously conducted that gaming activity for a 
     period of not less than 3 years, including a period of not 
     less than 1 year that begins after the date of enactment of 
     the Indian Gaming Regulatory Improvement Act of 1999;
       ``(B) implemented standards that meet or exceed minimum 
     Federal standards established under section 11;
       ``(C) otherwise complied with the provisions of this Act; 
     and
       ``(D) paid all fees and assessments that the Indian tribe 
     is required to pay to the Commission under this Act.''; and
       (D) in subsection (d)--
       (i) in paragraph (2)(B)(ii), by striking ``section 
     12(e)(1)(D)'' and inserting ``section 13(e)(1)(D)''; and
       (ii) in paragraph (9), by striking ``section 12'' and 
     inserting ``section 13'';
       (12) in section 13, as redesignated by paragraph (7) of 
     this section, by striking ``section 11(b)(1)'' and inserting 
     ``section 12(b)(1)'';
       (13) in section 14--
       (A) in subsection (a)--
       (i) in paragraph (1), by striking ``section 11 or 12'' and 
     inserting ``section 12 or 13'';
       (ii) in paragraph (3), by striking ``section 11 or 12'' and 
     inserting ``section 12 or 13''; and
       (B) in subsection (b)(1), by striking ``section 11 or 12'' 
     and inserting ``section 12 or 13'';
       (14) in section 15, by striking ``sections 11, 12, 13, and 
     14'' and inserting ``sections 12, 13, and 14''; and
       (15) in section 18--
       (A) in subsection (a)--
       (i) by striking ``(a)(1) The'' and all that follows through 
     the end of paragraph (3) and inserting the following:
       ``(a) In General.--
       ``(1) Establishment of schedule of fees.--Except as 
     provided in paragraph (2)(C), the Commission shall establish 
     a schedule of fees to be paid to the Commission annually by 
     each gaming operation that conducts a class II or class III 
     gaming activity that is regulated by this Act.
       ``(2) Rate of fees.--
       ``(A) In general.--The rate of fees under the schedule 
     established under paragraph (1) imposed on the gross revenues 
     from each activity regulated under this Act shall be as 
     follows:
       ``(i) No more than 2.5 percent of the first $1,500,000 of 
     those gross revenues.
       ``(ii) No more than 5 percent of amounts in excess of the 
     first $1,500,000 of those gross revenues.
       ``(B) Total amount.--The total amount of all fees imposed 
     during any fiscal year under the schedule established under 
     paragraph (1) shall not exceed $8,000,000.
       ``(C) Mississippi band of choctaw.--Nothing in this section 
     shall be interpreted to permit the assessment of fees against 
     the Mississippi Band of Choctaw for any portion of the 3-year 
     period beginning on the date that is 2 years before the date 
     of enactment of the Indian Gaming Regulatory Improvement Act 
     of 1999.
       ``(3) Commission authorization.--By a vote of not less than 
     2 members of the Commission, the Commission shall adopt the 
     rate of fees authorized by this section. Those fees

[[Page S1420]]

     shall be payable to the Commission on a quarterly basis.
       ``(A) In general.--The aggregate amount of fees assessed 
     under this section shall be reasonably related to the costs 
     of services provided by the Commission to Indian tribes under 
     this Act (including the cost of issuing regulations necessary 
     to carry out this Act). In assessing and collecting fees 
     under this section, the Commission shall take into account 
     the duties of, and services provided by, the Commission under 
     this Act.
       ``(B) Factors for consideration.--In making a determination 
     of the amount of fees to be assessed for any class II or 
     class III gaming activity, the Commission shall provide for a 
     reduction in the amount of fees that otherwise would be 
     collected on the basis of the following factors:
       ``(i) The extent of regulation of the gaming activity by a 
     State or Indian tribe (or both).
       ``(ii) The issuance of a certificate of self-regulation (if 
     any) for that gaming activity.
       ``(C) Consultation.--In establishing a schedule of fees 
     under this subsection, the Commission shall consult with 
     Indian tribes.'';
       (ii) by redesignating paragraphs (4) through (6) as 
     paragraphs (5) through (7), respectively; and
       (iii) by inserting after paragraph (3) the following:
       ``(4) Trust fund.--
       ``(A) Establishment.--There is established in the Treasury 
     of the United States a fund to be known as the Indian Gaming 
     Trust Fund (referred to in this paragraph as the `Trust 
     Fund'), consisting of--
       ``(i) such amounts as are--

       ``(I) transferred to the Trust Fund under subparagraph 
     (B)(i); or
       ``(II) appropriated to the Trust Fund; and

       ``(ii) any interest earned on the investment of amounts in 
     the Trust Fund under subparagraph (C).
       ``(B) Transfer of amounts equivalent to fees.--
       ``(i) In general.--The Secretary of the Treasury shall 
     transfer to the Trust Fund an amount equal to the aggregate 
     amount of fees collected under this subsection.
       ``(ii) Transfers based on estimates.--The amounts required 
     to be transferred to the Trust Fund under clause (i) shall be 
     transferred not less frequently than quarterly from the 
     general fund of the Treasury to the Trust Fund on the basis 
     of estimates made by the Secretary of the Treasury. Proper 
     adjustment shall be made in amounts subsequently transferred 
     to the extent prior estimates were in excess of or less than 
     the amounts required to be transferred.
       ``(C) Investments.--
       ``(i) In general.--It shall be the duty of the Secretary of 
     the Treasury to invest such portion of the Trust Fund as is 
     not, in the judgment of the Secretary of the Treasury, 
     required to meet current withdrawals. The Secretary of the 
     Treasury shall invest the amounts deposited under 
     subparagraph (A) only in interest-bearing obligations of the 
     United States or in obligations guaranteed as to both 
     principal and interest by the United States.
       ``(ii) Sale of obligations.--Any obligation acquired by the 
     Trust Fund, except special obligations issued exclusively to 
     the Trust Fund, may be sold by the Secretary of the Treasury 
     at the market price, and such special obligations may be 
     redeemed at par plus accrued interest.
       ``(iii) Credits to trust fund.--The interest on, and 
     proceeds from, the sale or redemption of, any obligations 
     held in the Trust Fund shall be credited to and form a part 
     of the Trust Fund.
       ``(D) Expenditures from trust fund.--
       ``(i) In general.--Amounts in the Trust Fund shall be 
     available to the Commission, as provided in appropriations 
     Acts, for carrying out the duties of the Commission under 
     this Act.
       ``(ii) Withdrawal and transfer of funds.--Upon request of 
     the Commission, the Secretary of the Treasury shall withdraw 
     amounts from the Trust Fund and transfer such amounts to the 
     Commission for use in accordance with clause (i).
       ``(E) Limitation on transfers and withdrawals.--Except as 
     provided in subparagraph (D)(ii), the Secretary of the 
     Treasury may not transfer or withdraw any amount deposited 
     under subparagraph (A).''; and
       (B) in subsection (d), by striking ``section 11(d)(3)'' and 
     inserting ``section 12(d)(3)''.

     SEC. 3. CONFORMING AMENDMENTS.

       (a) Title 10.--Section 2323a(e)(1) of title 10, United 
     States Code, is amended by striking ``section 4(4) of the 
     Indian Gaming Regulatory Act (102 Stat. 2468; 25 U.S.C. 
     2703(4))'' and inserting ``section 4(10) of the Indian Gaming 
     Regulatory Act''.
       (b) Internal Revenue Code of 1986.--Section 
     168(j)(4)(A)(iv) of the Internal Revenue Code of 1986 is 
     amended by striking ``Indian Regulatory Act'' and inserting 
     ``Indian Gaming Regulatory Act''.
       (c) Title 28.--Title 28, United States Code, is amended--
       (1) in section 3701(2)--
       (A) by striking ``section 4(5) of the Indian Gaming 
     Regulatory Act (25 U.S.C. 2703(5))'' and inserting ``section 
     4(11) of the Indian Gaming Regulatory Act''; and
       (B) by striking ``section 4(4) of such Act (25 U.S.C. 
     2703(4))'' and inserting ``section 4(10) of such Act''; and
       (2) in section 3704(b), by striking ``section 4(4) of the 
     Indian Gaming Regulatory Act'' and inserting ``section 4(10) 
     of the Indian Gaming Regulatory Act''.
                                 ______