I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Tribal Government 

5 Pension Equality Act of 2007’’. 

mstockstill on PROD1PC66 with BILLS

2 

•HR 2119 IH

1 SEC. 2. TREATMENT OF CERTAIN PENSION PLANS OF IN2 DIAN TRIBAL GOVERNMENTS. 

3 (a) AMENDMENT TO THE INTERNAL REVENUE CODE

4 OF 1986.—The last sentence of section 414(d) of the In5 ternal Revenue Code of 1986 (definition of governmental 

6 plan) is amended to read as follows: ‘‘The term ‘govern7 mental plan’ includes a plan established or maintained for 

8 its employees by an Indian tribal government (as defined 

9 in section 7701(a)(40)), a subdivision of an Indian tribal 

10 government (determined in accordance with section 

11 7871(d)), an agency, instrumentality, or subdivision of an 

12 Indian tribal government, or an entity established under 

13 Federal, State, or tribal law which is wholly owned or con14 trolled by any of the foregoing.’’. 

15 (b) AMENDMENTS TO THE EMPLOYEE RETIREMENT

16 INCOME SECURITY ACT OF 1974.— 

17 (1) IN GENERAL.—The last sentence of section 

18 3(32) of the Employee Retirement Income Security 

19 Act of 1974 (29 U.S.C. 1002(32)) is amended to 

20 read as follows: ‘‘The term ‘governmental plan’ in21 cludes a plan established or maintained for its em22 ployees by an Indian tribal government (as defined 

23 in section 7701(a)(40) of the Internal Revenue Code 

24 of 1986), a subdivision of an Indian tribal govern25 ment (determined in accordance with section 

26 7871(d) of such Code), an agency, instrumentality, 

mstockstill on PROD1PC66 with BILLS

3 

•HR 2119 IH

1 or subdivision of an Indian tribal government, or an 

2 entity established under Federal, State, or tribal law 

3 which is wholly owned or controlled by any of the 

4 foregoing.’’. 

5 (2) CONFORMING AMENDMENTS.— 

6 (A) Paragraph (14) of section 4021(b) of 

7 such Act (29 U.S.C. 1321(b)(14)) is amended 

8 to read as follows: 

9 ‘‘(14) established or maintained for its employ10 ees by an Indian tribal government (as defined in 

11 section 7701(a)(40) of the Internal Revenue Code of 

12 1986), a subdivision of an Indian tribal government 

13 (determined in accordance with section 7871(d) of 

14 such Code), an agency, instrumentality, or subdivi15 sion of an Indian tribal government, or an entity es16 tablished under Federal, State, or tribal law which 

17 is wholly owned or controlled by any of the fore18 going.’’. 

19 (B) Section 4021(b)(2) of such Act (29 

20 U.S.C. 1321(b)(2)) is amended by striking ‘‘or 

21 which is described in the last sentence of sec22 tion 3(32)’’. 

mstockstill on PROD1PC66 with BILLS

4 

•HR 2119 IH

1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall take effect as if included in section 906 

3 of the Pension Protection Act of 2006. 

Æ 

mstockstill on PROD1PC66 with BILLS