[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Pages S7597-S7598]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 1733. Mr. MORAN submitted an amendment intended to be proposed by
him to the bill H.R. 1, to provide for reconciliation pursuant to
titles II and V of the concurrent resolution on the budget for fiscal
year 2018; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
Subtitle _--Tribal Tax and Investment Reform
SEC. _. FINDINGS.
The Congress finds the following:
(1) There is a unique Federal legal and political
relationship between the United States and Indian tribes.
(2) Indian tribes have the responsibility and authority to
provide governmental programs and services to tribal
citizens, develop tribal economies, and build community
infrastructure to ensure that Indian reservation lands serve
as livable, permanent homes.
(3) The United States Constitution, U.S. Federal Court
decisions, Executive orders, and numerous other Federal laws
and regulations recognize that Indian tribes are governments,
retaining the inherent authority to tax and operate as other
governments, including (inter alia) financing projects with
government bonds and maintaining eligibility for general tax
exemptions via their government status.
(4) Codifying tax parity with respect to tribal governments
is consistent with Federal treaties recognizing the
sovereignty of tribal governments.
(5) That Indian tribes face historic disadvantages in
accessing the underlying capital to build the necessary
infrastructure for job creation, and that certain statutory
restrictions on tribal governance further inhibit tribes'
ability to develop strong governance and economies.
(6) Indian tribes are sometimes excluded from the Internal
Revenue Code of 1986 in key provisions which results in
unfair tax treatment for tribal citizens or unequal
enforcement authority for tribal enforcement agencies.
(7) Congress is vested with the authority to regulate
commerce with Indian tribes, and hereby exercises that
authority in a manner which furthers tribal self-governance,
and in doing so, further affirms the United States
government-to-government relationship with Indian tribes.
SEC. _. TREATMENT OF INDIAN TRIBES AS STATES WITH RESPECT TO
BOND ISSUANCE.
(a) In General.--Subsection (c) of section 7871 (relating
to Indian tribal governments treated as States for certain
purposes) is amended to read as follows:
``(c) Special Rules for Tax-Exempt Bonds.--In applying
section 146 to bonds issued by Indian tribal governments (or
subdivisions thereof), the Secretary shall annually--
``(1) establish a national bond volume cap based on the
greater of--
``(A) the State population formula approach in section
146(d)(1)(A) (using national
[[Page S7598]]
tribal population estimates supplied annually by the
Department of the Interior in consultation with the Census
Bureau), and
``(B) the minimum State ceiling amount in section
146(d)(1)(B) (as adjusted in accordance with the cost of
living provision in section 146(d)(2)), and
``(2) allocate such national bond volume cap among all
Indian tribal governments seeking such an allocation in a
particular year under regulations prescribed by the
Secretary.''.
(b) Repeal of Essential Governmental Function
Requirements.--Section 7871 is further amended by striking
subsections (b) and (e).
(c) Effective Date.--
(1) Subsection (a).--The amendment made by subsection (a)
shall apply to obligations issued in calendar years beginning
after the date of the enactment of this Act.
(2) Subsection (b).--The repeals made by subsection (b)
shall apply to transactions after, and obligations issued in
calendar years beginning after, the date of the enactment of
this Act.
SEC. _. TREATMENT OF PENSION AND EMPLOYEE BENEFIT PLANS
MAINTAINED BY TRIBAL GOVERNMENTS.
(a) In General.--
(1) Qualified public safety employee.--Section 72(t)(10)(B)
(defining qualified public safety employee) is amended by--
(A) striking ``or political subdivision of a State'' and
inserting ``, political subdivision of a State, or Indian
tribe''; and
(B) striking ``such State or political subdivision'' and
inserting ``such State, political subdivision, or tribe''.
(2) Governmental plan.--The last sentence of section 414(d)
(defining 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.''.
(3) Domestic relations order.--Section 414(p)(1)(B)(ii)
(defining domestic relations order) is amended by inserting
``or tribal'' after ``State''.
(4) Exempt governmental deferred compensation plan.--
Section 3121(v)(3) (defining governmental deferred
compensation plan) is amended by inserting ``by an Indian
tribal government or subdivision thereof,'' after ``political
subdivision thereof,''.
(5) Grandfather of certain deferred compensation plans.--
Section 457 is amended by adding at the end the following new
subsection:
``(h) Certain Tribal Government Plans Grandfathered.--Plans
established before the date of enactment of this subsection
and maintained 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, in compliance with subsection (b) or
(f) shall be treated as if established by an eligible
employer under subsection (e)(1)(A).''.
(b) Effective Date.--The amendments made by this section
shall apply to years beginning after the date of the
enactment of this Act.
SEC. _. TREATMENT OF TRIBAL FOUNDATIONS AND CHARITIES LIKE
CHARITIES FUNDED AND CONTROLLED BY OTHER
GOVERNMENTAL FUNDERS AND SPONSORS.
(a) In General.--Section 170(b)(1)(A) is amended by adding
at the end the following: ``For purposes of clause (vi), the
term `governmental unit' includes 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) Certain Supporting Organizations.--Section 509(a) is
amended by adding at the end the following: ``For purposes of
paragraph (3), an organization described in paragraph (2)
shall be deemed to include 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.''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.
SEC. _. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF
DETERMINING UNDER THE ADOPTION CREDIT WHETHER A
CHILD HAS SPECIAL NEEDS.
(a) In General.--Section 23(d)(3) (defining child with
special needs) is amended--
(1) in subparagraph (A), by inserting ``or Indian tribal
government'' after ``a State''; and
(2) in subparagraph (B), by inserting ``or Indian tribal
government'' after ``such State''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.
______