(B) striking ‘‘such State or political sub-
division’’ and inserting ‘‘such State, political 
subdivision, or Indian tribe’’. 
(2) GOVERNMENTAL PLAN.—The last sentence 
of section 414(d) of such Code (defining 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 
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 (defining domestic re-
lations order) is amended by inserting ‘‘or tribal’’ 
after ‘‘State’’. 
(4) EXEMPT GOVERNMENTAL DEFERRED COM-
PENSATION PLAN.—Section 3121(v)(3) of such Code 
(defining governmental deferred compensation plan) 
is amended by inserting ‘‘by an Indian tribal govern-
ment or subdivision thereof,’’ after ‘‘political subdivi-
sion thereof,’’. 
VerDate Sep 11 2014 
23:52 May 08, 2019
Jkt 089200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H2484.IH
H2484
pamtmann on DSKBFK8HB2PROD with BILLS
(5) GRANDFATHER
OF
CERTAIN
DEFERRED 
COMPENSATION PLANS.—Section 457 of such Code 
is amended by adding at the end the following new 
subsection: 
‘‘(h) CERTAIN TRIBAL GOVERNMENT PLANS GRAND-
FATHERED.—Plans established before the date of enact-
ment of this subsection and maintained by an Indian tribal 
government (as defined in section 7701(a)(40)), a subdivi-
sion of an Indian tribal government (determined in accord-
ance 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 controlled by any of the foregoing, in com-
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 
VerDate Sep 11 2014 
23:52 May 08, 2019
Jkt 089200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H2484.IH
H2484
pamtmann on DSKBFK8HB2PROD with BILLS
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 
(29 
U.S.C. 
1056(d)(3)(B)(ii)(II)) is amended by inserting ‘‘or 
tribal’’ after ‘‘State’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 4021(b) of such Act (29 
U.S.C. 1321(b)) is amended by striking ‘‘or’’ at 
the end of paragraph (12), by striking the pe-
riod at the end of paragraph (13) and inserting 
‘‘; or’’, and by inserting 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-
VerDate Sep 11 2014 
23:52 May 08, 2019
Jkt 089200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H2484.IH
H2484
pamtmann on DSKBFK8HB2PROD with BILLS
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)’’ 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 
VerDate Sep 11 2014 
23:52 May 08, 2019
Jkt 089200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H2484.IH
H2484
pamtmann on DSKBFK8HB2PROD with BILLS
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-
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 LOCATOR 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 
(4); 
(2) by striking the period at the end of para-
graph (5) and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
VerDate Sep 11 2014 
23:52 May 08, 2019
Jkt 089200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H2484.IH
H2484
pamtmann on DSKBFK8HB2PROD with BILLS
‘‘(6) 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.— 
(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.’’. 
VerDate Sep 11 2014 
23:52 May 08, 2019
Jkt 089200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H2484.IH
H2484
pamtmann on DSKBFK8HB2PROD with BILLS
SEC. 7. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR 
PURPOSES OF DETERMINING UNDER THE 
ADOPTION CREDIT WHETHER A CHILD HAS 
SPECIAL NEEDS. 
(a) IN GENERAL.—Section 23(d)(3) of the Internal 
Revenue Code of 1986 (defining child with special needs) 
is amended— 
(1) in subparagraph (A), by inserting ‘‘or In-
dian tribal government’’ after ‘‘a State’’; and 
(2) in subparagraph (B), by inserting ‘‘or In-
dian tribal government’’ after ‘‘such State’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
23:52 May 08, 2019
Jkt 089200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6301
E:\BILLS\H2484.IH
H2484
pamtmann on DSKBFK8HB2PROD with BILLS