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) intro-
duced the following bill; which was referred to the Committee on Edu-
cation 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 In-
come Security Act of 1974 to modify the definition of 
governmental plan with respect to Indian tribal govern-
ments. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tribal Government 
Pension Equality Act of 2007’’. 
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SEC. 2. TREATMENT OF CERTAIN PENSION PLANS OF IN-
DIAN TRIBAL GOVERNMENTS. 
(a) AMENDMENT TO THE INTERNAL REVENUE CODE 
OF 1986.—The last sentence of section 414(d) of the In-
ternal Revenue Code of 1986 (definition of governmental 
plan) is amended to read as follows: ‘‘The term ‘govern-
mental 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 con-
trolled by any of the foregoing.’’. 
(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, 
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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) CONFORMING AMENDMENTS.— 
(A) Paragraph (14) of section 4021(b) of 
such Act (29 U.S.C. 1321(b)(14)) is amended 
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.’’. 
(B) 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)’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 906 
of the Pension Protection Act of 2006. 
Æ 
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