I 
112TH CONGRESS 
1ST SESSION H. R. 1599 
To facilitate economic growth and development in Indian country, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2011 
Mr. COLE introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committees on Education 
and the Workforce, Natural Resources, Financial Services, and the Judi-
ciary, 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 facilitate economic growth and development in Indian 
country, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE AND TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Indian Country Economic Development Act’’. 
(b) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title and table of contents. 
TITLE I—AMENDMENT TO NATIONAL LABOR RELATIONS ACT 
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Sec. 101. Amendment to definition of employer under the National Labor Rela-
tions Act. 
TITLE II—FICA FORGIVENESS ON STUDENT LOANS 
Sec. 201. Exclusion from gross income for payments under Indian Health Serv-
ice Loan Repayment Program. 
TITLE III—STUDENT LOAN REPAYMENTS EXCLUDED FROM 
GROSS INCOME 
Sec. 301. Bureau of Indian Education student loan repayments excluded from 
gross income. 
TITLE IV—INDIAN TRIBAL GOVERNMENT PENSION PLANS 
Sec. 401. Treatment of certain pension plans of Indian tribal governments. 
TITLE V—ISSUANCE OF TAX-EXEMPT BONDS 
Sec. 501. Modifications of authority of Indian tribal governments to issue tax- 
exempt bonds. 
Sec. 502. Essential governmental function. 
Sec. 503. Exemption from registration requirements. 
TITLE VI—TAX CREDIT FOR TECH COMPANIES IN INDIAN 
COUNTRY 
Sec. 601. Business credit for technology companies in Indian country. 
TITLE VII—TRIBAL LEASES 
Sec. 701. Approval of, and regulations related to, tribal leases. 
Sec. 702. Land title reports; review and report to Congress. 
TITLE VIII—EXEMPTIONS FROM TITLE VI OF THE CIVIL RIGHTS 
ACT OF 1964 
Sec. 801. Preference on account of tribe membership. 
TITLE IX—INDIAN TRIBAL DEVELOPMENT 
Sec. 901. Purposes. 
Sec. 902. Definitions. 
Sec. 903. Lead agency. 
Sec. 904. Selection of participating tribes. 
Sec. 905. Application requirements, review, and approval. 
Sec. 906. Authority of heads of Federal agencies. 
Sec. 907. Procedures for processing requests for joint financing. 
Sec. 908. Uniform administrative procedures. 
Sec. 909. Delegation of supervision of assistance. 
Sec. 910. Joint assistance funds and project facilitation. 
Sec. 911. Financial management, accountability, and audits. 
Sec. 912. Technical assistance and personnel training. 
Sec. 913. Joint state financing for Federal-tribal assisted projects. 
Sec. 914. Report to Congress. 
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TITLE I—AMENDMENT TO NA-
TIONAL 
LABOR 
RELATIONS 
ACT 
SEC. 101. AMENDMENT TO DEFINITION OF EMPLOYER 
UNDER THE NATIONAL LABOR RELATIONS 
ACT. 
Section 2 of the National Labor Relations Act (29 
U.S.C. 152) is amended— 
(1) in paragraph (2), by inserting ‘‘or any en-
terprise or institution owned and operated by an In-
dian tribe and located on its Indian lands,’’ after 
‘‘subdivision thereof,’’; and 
(2) by adding at the end the following: 
‘‘(15) The term ‘Indian tribe’ means any Indian 
tribe, band, nation, pueblo, or other organized group 
or community which is recognized as eligible for the 
special programs and services provided by the 
United States to Indians because of their status as 
Indians. 
‘‘(16) The term ‘Indian’ means any individual 
who is a member of an Indian tribe. 
‘‘(17) The term ‘Indian lands’ means— 
‘‘(A) all lands within the limits of any In-
dian reservation; 
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‘‘(B) any lands title to which is either held 
in trust by the United States for the benefit of 
any Indian tribe or individual or held by any 
Indian tribe or individual subject to restriction 
by the United States against alienation; and 
‘‘(C) any lands in the State of Oklahoma 
that are within the boundaries of a former res-
ervation (as defined by the Secretary of the In-
terior) of a federally recognized Indian tribe.’’. 
TITLE II—FICA FORGIVENESS 
ON STUDENT LOANS 
SEC. 201. EXCLUSION FROM GROSS INCOME FOR PAY-
MENTS UNDER INDIAN HEALTH SERVICE 
LOAN REPAYMENT PROGRAM. 
(a) IN GENERAL.—Paragraph (4) of section 108(f) 
of the Internal Revenue Code of 1986 is amended by in-
serting ‘‘or under section 108 of the Indian Health Care 
Improvement Act’’ before the period at the end. 
(b) CONFORMING AMENDMENT.—The heading for 
section 108(f)(4) of such Code is amended by striking 
‘‘AND CERTAIN’’ and inserting ‘‘, INDIAN HEALTH SERVICE 
LOAN REPAYMENT PROGRAM, AND CERTAIN’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to payments made after the date 
of the enactment of this Act. 
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TITLE III—STUDENT LOAN RE-
PAYMENTS EXCLUDED FROM 
GROSS INCOME 
SEC. 301. BUREAU OF INDIAN EDUCATION STUDENT LOAN 
REPAYMENTS EXCLUDED FROM GROSS IN-
COME. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
items specifically excluded from gross income) is amended 
by adding at the end the following new section: 
‘‘SEC. 139F. BUREAU OF INDIAN EDUCATION STUDENT 
LOAN REPAYMENTS. 
‘‘Gross income does not include amounts remuner-
ated under a student loan repayment program authorized 
under section 5379 of title 5, United States Code, by the 
Bureau of Indian Education on behalf of an employee of 
such Bureau whose responsibilities include working with 
or instructing students who attend schools overseen by 
such Bureau.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for part III of subchapter B of chapter 1 of such 
Code is amended by adding at the end the following new 
item: 
‘‘Sec. 139F. Bureau of Indian Education student loan repayments.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to student loan repayments made 
after the date of the enactment of this Act. 
TITLE IV—INDIAN TRIBAL 
GOVERNMENT PENSION PLANS 
SEC. 401. TREATMENT OF CERTAIN PENSION PLANS OF IN-
DIAN TRIBAL GOVERNMENTS. 
(a) AMENDMENTS
TO
THE INTERNAL REVENUE 
CODE OF 1986.— 
(1) QUALIFIED PUBLIC SAFETY EMPLOYEE.— 
Section 72(t)(10)(B) of the Internal Revenue Code 
of 1986 (definition of qualified public safety em-
ployee) 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 sub-
division’’ and inserting ‘‘such State, political 
subdivision, or tribe’’. 
(2) GOVERNMENTAL PLAN.—The last sentence 
of section 414(d) of such Code (definition of govern-
mental 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 
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subdivision of an Indian tribal government (deter-
mined in accordance with section 7871(d)), an agen-
cy, instrumentality, or subdivision of an Indian trib-
al government, or an entity established under Fed-
eral, 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) of such Code (definition of domestic 
relations order) is amended by inserting ‘‘or tribal’’ 
after ‘‘State’’. 
(4) EXEMPT GOVERNMENTAL DEFERRED COM-
PENSATION PLAN.—Section 3121(v)(3) of such Code 
(definition of governmental deferred compensation 
plan) is amended by inserting ‘‘by an Indian tribal 
government or subdivision thereof,’’ after ‘‘political 
subdivision thereof,’’. 
(5) DEFERRED
COMPENSATION
PLANS.—Sec-
tion 457 of such Code (deferred compensation plans) 
is amended by adding at the end the following new 
subsection: 
‘‘(h) TRIBAL GOVERNMENTS.—Plans maintained by 
an Indian tribal government (as defined in section 
7701(a)(40)), a subdivision of an Indian tribal govern-
ment (determined in accordance with section 7871(d)), an 
agency, instrumentality, or subdivision of an Indian tribal 
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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 Section 457(b) or (f) 
are treated as if established by an eligible employer under 
Section 457(e)(1)(A).’’. 
(b) AMENDMENTS TO THE 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’ in-
cludes a plan established or maintained for its em-
ployees 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 govern-
ment (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 
which is wholly owned or controlled by any of the 
foregoing.’’. 
(2) DOMESTIC
RELATIONS
ORDER.—Section 
206(d)(3)(B)(ii)(II) of such Act is amended by in-
serting ‘‘or tribal’’ after ‘‘State’’. 
(3) CONFORMING AMENDMENTS.— 
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(A) Paragraph (2) of section 109(d) of the 
Worker, Retiree, and Employer Recovery Act of 
2008 (Public Law 110–458; 122 Stat. 5112) is 
repealed, and, subject to subparagraph (B), the 
provisions amended by such paragraph shall 
read as if such paragraph had not been en-
acted. 
(B) Section 4021(b)(14) of such Act (as in 
effect on the date of the enactment of the Pen-
sion Protection Act of 2006 (Public Law 109– 
280; 120 Stat. 780) and prior to the enactment 
of section 109(d)(2) of the Worker, Retiree, 
and Employer Recovery Act of 2008) is amend-
ed to read as follows: 
‘‘(14) established or maintained for its employ-
ees 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 subdivi-
sion of an Indian tribal government, or an entity es-
tablished under Federal, State, or tribal law which 
is wholly owned or controlled by any of the fore-
going.’’. 
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(C) 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 sec-
tion 3(32)’’ and inserting a period. 
(c) EFFECTIVE DATE.—The amendments made by 
subsection (a) and paragraphs (1), (2), (3)(B), and (3)(C) 
of subsection (b) shall take effect as if included in section 
906 of the Pension Protection Act of 2006. 
TITLE V—ISSUANCE OF TAX- 
EXEMPT BONDS 
SEC. 501. MODIFICATIONS OF AUTHORITY OF INDIAN TRIB-
AL GOVERNMENTS TO ISSUE TAX-EXEMPT 
BONDS. 
Subsection (c) of section 7871 of the Internal Rev-
enue Code of 1986 (relating to Indian tribal governments 
treated as States for certain purposes) is amended to read 
as follows: 
‘‘(c) ADDITIONAL REQUIREMENTS FOR TAX-EXEMPT 
BONDS.— 
‘‘(1) IN GENERAL.—Section 103 shall apply to 
any obligation issued by an Indian tribal government 
(or subdivision thereof), and any private activity 
bond (as defined in section 141(a)) issued by an In-
dian tribal government shall be treated as a qualified 
bond for the purposes of such section, only if— 
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‘‘(A) such obligation is part of an issue 
substantially all of the proceeds of which are to 
be used in the exercise of any essential govern-
mental function, or 
‘‘(B) such obligation is part of an issue 95 
percent or more of the net proceeds of which 
are to be used to finance any facility located on 
an Indian reservation. 
‘‘(2) EXCLUSION
OF
GAMING.—An obligation 
described in subparagraph (A) or (B) of paragraph 
(1) may not be used to finance any portion of a 
building in which class II or III gaming (as defined 
in section 4 of the Indian Gaming Regulatory Act 
(25 U.S.C. 2703)) is conducted or housed or any 
other property actually used in the conduct of such 
gaming. 
‘‘(3) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) INDIAN
TRIBE.—The term ‘Indian 
tribe’ means any Indian tribe, band, nation, 
pueblo, or other organized group or community 
which is recognized as eligible for the special 
programs and services provided by the United 
States to Indians because of their status as In-
dians. 
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‘‘(B) INDIAN
RESERVATION.—The term 
‘Indian reservation’ means a reservation, as de-
fined in section 4(10) of the Indian Child Wel-
fare Act of 1978 (25 U.S.C. 1903(10)).’’. 
SEC. 502. ESSENTIAL GOVERNMENTAL FUNCTION. 
Subsection (e) of section 7871 of the Internal Rev-
enue Code of 1986 is amended to read as follows: 
‘‘(e) ESSENTIAL GOVERNMENTAL FUNCTION.—The 
term ‘essential governmental function’ includes any func-
tion which is performed by a State or local government 
with general taxing powers.’’. 
SEC. 503. EXEMPTION FROM REGISTRATION REQUIRE-
MENTS. 
The first sentence of section 3(a)(2) of the Securities 
Act of 1933 (15 U.S.C. 77c(a)(2)) is amended by inserting 
‘‘or by any Indian tribal government or subdivision thereof 
(within the meaning of section 7871 of the Internal Rev-
enue Code of 1986),’’ after ‘‘or Territories,’’. 
TITLE 
VI—TAX 
CREDIT 
FOR 
TECH COMPANIES IN INDIAN 
COUNTRY 
SEC. 601. BUSINESS CREDIT FOR TECHNOLOGY COMPANIES 
IN INDIAN COUNTRY. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to business-related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45S. TECHNOLOGY COMPANIES IN INDIAN COUNTRY. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the qualified technology employment credit for any taxable 
year is an amount equal to $3,000 multiplied by each cov-
ered full-time employee of a qualified high technology busi-
ness. 
‘‘(b) QUALIFIED HIGH TECHNOLOGY BUSINESS.— 
For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified high 
technology business’ means a trade or business 
that— 
‘‘(A) provides qualified covered items to 
the United States Government, and 
‘‘(B) is located in Indian country (as de-
fined by section 1151 of title 18, United States 
Code). 
‘‘(2) QUALIFIED
COVERED
ITEM.—The term 
‘qualified covered item’ means a covered item (as de-
fined by section 2533a(b) of title 10, United States 
Code (relating to requirement to buy certain articles 
from American sources; exceptions)), which is a do-
mestic sole-sourced technology and which would re-
quire an exception under subsection (c) or (e) of sec-
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