II 

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. 

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 Equality Act of 2007’’. 


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

3 (a) AMENDMENT TO INTERNAL REVENUE CODE OF

4 1986.—The last sentence of section 414(d) of the Internal 

5 Revenue Code of 1986 (definition of governmental plan) 

6 is amended to read as follows: ‘‘The term ‘governmental 

7 plan’ includes a plan established or maintained for its em8 ployees by an Indian tribal government (as defined in sec9 tion 7701(a)(40)), a subdivision of an Indian tribal gov10 ernment (determined in accordance with section 7871(d)), 

11 an agency instrumentality (or subdivision) of an Indian 

12 tribal government, or an entity established under Federal, 

13 State, or tribal law which is wholly owned or controlled 

14 by any of the foregoing.’’. 

15 (b) AMENDMENTS TO EMPLOYEE RETIREMENT IN16 COME 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 


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1 (or subdivision) of an Indian tribal government, or 

2 an entity established under Federal, State, or tribal 

3 law that 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 

16 established under Federal, State, or tribal law that 

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)’’. 


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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 


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