pliance with subsection (b) or (f) shall be treated as if 
established by an eligible employer under subsection 
(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.— 
(A) Paragraph (2) of section 109(d) of the 
Worker, Retiree, and Employer Recovery Act of 
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2008 (Public Law 110–458; 122 Stat. 5112) is 
repealed, and, subject to subparagraph (B), 
each provision amended by such paragraph is 
amended to read as if such paragraph had not 
been enacted. 
(B) Section 4021(b) of the Employee Re-
tirement Income Security Act of 1974 is 
amended by striking ‘‘or’’ at the end of para-
graph (12), by striking the period at the end of 
paragraph (13) and inserting ‘‘; or’’, and by in-
serting after paragraph (13) the following new 
paragraph: 
‘‘(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.’’. 
(C) Section 4021(b)(2) of such Act (29 
U.S.C. 1321(b)(2)) is amended by striking ‘‘, or 
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which is described in the last sentence of sec-
tion 3(32)’’ and inserting a comma. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to years beginning after the date 
of the enactment of this Act. 
SEC. 5. TREATMENT OF TRIBAL FOUNDATIONS AND CHAR-
ITIES LIKE CHARITIES FUNDED AND CON-
TROLLED 
BY 
OTHER 
GOVERNMENTAL 
FUNDERS AND SPONSORS. 
(a) IN GENERAL.—Section 170(b)(1)(A) of the Inter-
nal Revenue Code of 1986 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) of such 
Code), an agency, instrumentality, or subdivision of an In-
dian tribal government, or an entity established under 
Federal, State, or tribal law which is wholly owned or con-
trolled by any of the foregoing.’’. 
(b) CERTAIN SUPPORTING ORGANIZATIONS.—Sec-
tion 509(a) of such Code is amended by adding at the 
end the following: ‘‘For purposes of paragraph (3), an or-
ganization described in paragraph (2) shall be deemed to 
include an Indian tribal government (determined in ac-
cordance with section 7871(d) of such Code), an agency, 
instrumentality, or subdivision of an Indian tribal govern-
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ment, 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. 6. IMPROVING EFFECTIVENESS OF TRIBAL CHILD 
SUPPORT ENFORCEMENT AGENCIES BY PAR-
ITY OF ACCESS TO THE FEDERAL PARENT LO-
CATOR SERVICE AND FEDERAL TAX REFUND 
OFFSETS. 
(a) ACCESS TO FEDERAL PARENT LOCATIOR SERV-
ICE.—Section 453(c) of the Social Security Act (42 U.S.C. 
653(c)) is amended— 
(1) by striking ‘‘and’’ at the end of paragraph 
(3); 
(2) by striking the period at the end of para-
graph (4) and inserting ‘‘; and’’ ; and 
(3) by adding at the end the following: 
‘‘(5) the child support enforcement agency of an 
Indian tribe or tribal organization that is eligible for 
a grant under section 455(f).’’. 
(b) IMPROVING
THE COLLECTION
OF PAST-DUE 
CHILD SUPPORT FROM FEDERAL TAX REFUNDS.— 
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(1) AMENDMENT
TO
THE
SOCIAL
SECURITY 
ACT.—Section 464 of the Social Security Act (42 
U.S.C. 664) is amended by adding at the end the 
following: 
‘‘(d) APPLICABILITY TO INDIAN TRIBES AND TRIBAL 
ORGANIZATIONS ELIGIBLE FOR A GRANT UNDER THIS 
PART.—This section, except for the requirement to dis-
tribute amounts in accordance with section 457, shall 
apply to an Indian tribe or tribal organization eligible for 
a grant under section 455(f) in the same manner in which 
this section applies to a State with a plan approved under 
this part.’’. 
(2) AMENDMENT TO THE INTERNAL REVENUE 
CODE.—Subsection (c) of section 6402 of the Inter-
nal Revenue Code of 1986 is amended by adding at 
the end the following: ‘‘ ‘For purposes of this sub-
section, any reference to a State shall include a ref-
erence to any Indian tribe or tribal organization de-
scribed in section 464(d) of the Social Security 
Act.’’. 
SEC. 7. APPLICATION OF CLEAN RENEWABLE ENERGY 
BONDS TO TRIBES. 
(a) IN GENERAL.—Section 54(j) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
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‘‘(6) INDIAN TRIBAL GOVERNMENT.—The term 
‘Indian tribal government’ has the meaning given 
such term by section 7701(a)(40) and includes a 
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.’’. 
(b) ALLOCATION.—Section 54(f) of such Code is 
amended by adding at the end the following: 
‘‘(3) SPECIAL RULE FOR INDIAN TRIBAL GOV-
ERNMENTS.— 
‘‘(A) IN GENERAL.—Notwithstanding sub-
section (m), there is a clean renewable energy 
bond limitation for Indian tribal governments of 
$200,000,000 for each of calendar years 2014, 
2015, and 2016. 
‘‘(B) ALLOCATION
BY
SECRETARY.—The 
Secretary shall allocate the amount described in 
subparagraph (A) among qualified projects in 
such manner as the Secretary determines ap-
propriate, except that the Secretary may not al-
locate more than 20 percent of the national 
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clean renewable energy bond limitation to fi-
nance any 1 qualified project.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to obligations issued after Decem-
ber 31, 2014. 
Æ 
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