,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cjcj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #b1 #bjac ,mr4 
,k9d introduc$ ! foll[+ bill2 :i* 0     
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,education & ! ,work=ce1 = a p]iod to be
 subsequ5tly det]m9$ by ! ,speak]1 9 ea*
 case = consid]ation ( su* provisions z 
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to treat ,indian  
tribal gov]nm5ts 9 ! same mann] z ,/ate 
gov]nm5ts = c]ta9 ,f$]al tax purposes1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,tribal ,tax &     
,inve/m5t ,re=m ,act ( #bjac4  #b4      
,f9d+s ,! ,congress f9ds ! foll[+3  7#a7
 ,!re is a unique ,f$]al legal &        
political relation%ip betwe5 ! ,unit$   
,/ates & ,indian tribes4  7#b7 ,indian  
tribes h ! responsibility & au?ority to 
provide gov]nm5tal programs & s]vices to
 tribal citiz5s1 develop tribal         
economies1 & build community            

infra/ructure to ensure t ,indian       
res]vation l&s s]ve z livable1 p]man5t  
homes4  7#c7 ,! ,unit$ ,/ates           
,con/itution1 ,u4,s4 ,f$]al ,c\rt       
decisions1 ,executive ord]s1 & num]\s   
o!r ,f$]al laws & regulations recognize 
t ,indian tribes are gov]nm5ts1 reta9+ !
 inh]5t au?ority to tax & op]ate z o!r  
gov]nm5ts1 includ+ 7int] alia7 f9anc+   
projects ) gov]nm5t bonds & ma9ta9+     
eligibility = g5]al tax exemptions via  
_! gov]nm5t /atus4  7#d7 ,codify+ tax   
p>ity ) respect to tribal gov]nm5ts is  
consi/5t ) ,f$]al treaties recogniz+ !  
sov]eignty ( tribal gov]nm5ts4  7#e7 ,t 
,indian tribes face hi/oric             
disadvantages 9 access+ ! und]ly+       
capital to build ! necess>y             
infra/ructure = job creation1 & t c]ta9 
/atutory re/rictions on tribal gov]nance
 fur!r inhibit tribes' ability to       
develop /rong gov]nance & economies4    
7#f7 ,indian tribes are sometimes       
exclud$ f ! ,int]nal ,rev5ue ,code (    
#aihf 9 key provisions :i* results 9    

unfair tax treatm5t = tribal citiz5s or 
unequal en=cem5t au?ority = tribal      
en=cem5t ag5cies4  7#g7 ,congress is    
ve/$ ) ! au?ority to regulate comm]ce ) 
,indian tribes1 & h]eby ex]cises t      
au?ority 9 a mann] :i* fur!rs tribal    
self-gov]nance1 & 9 do+ s1 fur!r affirms
 ! ,unit$ ,/ates gov]nm5t-to-gov]nm5t   
relation%ip ) ,indian tribes4  #c4      
,treatm5t ( ,indian tribes z ,/ates )   
respect to bond issuance  7a7 ,9 g5]al  
,subsection 7c7 ( section #ghga ( !     
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to ,indian tribal gov]nm5ts treat$ z    
,/ates = c]ta9 purposes7 is am5d$ to    
read z foll[s3  7c7 ,special rules =    
tax-,exempt bonds ,9 apply+ section #adf
 to bonds issu$ by ,indian tribal       
gov]nm5ts 7or subdivisions !re(7 !      
,secret>y ( ! ,treasury %all annually-- 
7#a7 e/abli% a national bond volume cap 
bas$ on ! great] (--  7,a7 ! ,/ate      
population =mula approa* 9 section      
#adf7;d77#a77;,a7 7us+ national tribal  
population e/imates suppli$ annually by 

! ,dep>tm5t ( ! ,int]ior 9 consultation 
) ! ,c5sus ,bureau71 &  7,b7 ! m9imum   
,/ate ceil+ am\nt 9 section             
#adf7;d77#a77;,b7 7z adju/$ 9 accordance
 ) ! co/ ( liv+ provision 9 section     
#adf7;d77#b771 &  7#b7 allocate su*     
national bond volume cap among all      
,indian tribal gov]nm5ts seek+ su* an   
allocation 9 a p>ticul> ye> "u          
regulations prescrib$ by ! ,secret>y4  4
  7b7 ,repeal ( ess5tial gov]nm5tal     
function requirem5ts ,section #ghga (   
su* ,code is fur!r am5d$ by /rik+       
subsections 7b7 & 7e74  7c7 ,effective  
date  7#a7 ,subsection 7a7 ,! am5dm5t   
made by subsection 7a7 %all apply to    
obligations issu$ 9 cal5d> ye>s beg9n+  
aft] ! date ( ! enactm5t ( ?is ,act4    
7#b7 ,subsection 7b7 ,! repeals made by 
subsection 7b7 %all apply to            
transactions aft]1 & obligations issu$ 9
 cal5d> ye>s beg9n+ aft]1 ! date ( !    
enactm5t ( ?is ,act4  #d4 ,treatm5t (   
p5sion & employee b5efit plans ma9ta9$  
by tribal gov]nm5ts  7a7 ,am5dm5ts to ! 

,int]nal ,rev5ue ,code ( #aihf  7#a7    
,qualifi$ public safety employee        
,section #gb7t77#aj77;,b7 ( ! ,int]nal  
,rev5ue ,code ( #aihf 7def9+ qualifi$   
public safety employee7 is am5d$ by--   
7,a7 /rik+ or political subdivision ( a 
,/ate & ins]t+ 1 political subdivision (
 a ,/ate1 or ,indian tribe2 &  7,b7     
/rik+ su* ,/ate or political subdivision
 & ins]t+ su* ,/ate1 political          
subdivision1 or tribe4  7#b7 ,gov]nm5tal
 plan ,! la/ s5t5ce ( section #dad7;d7 (
 su* ,code 7def9+ gov]nm5tal plan7 is   
am5d$ to read z foll[s3 ,! t]m          
gov]nm5tal plan includes a plan e/abli%$
 or ma9ta9$ = its employees by an       
,indian tribal gov]nm5t 7z def9$ 9      
section #ggja7;a77#dj771 a subdivision (
 an ,indian tribal gov]nm5t 7det]m9$ 9  
accordance ) section #ghga7;d771 an     
ag5cy1 in/rum5tality1 or subdivision (  
an ,indian tribal gov]nm5t1 or an entity
 e/abli%$ "u ,f$]al1 ,/ate1 or tribal   
law :i* is :olly own$ or controll$ by   
any ( ! =ego+44  7#c7 ,dome/ic relations

 ord] ,section #dad7p77#a77;,b77ii7 (   
su* ,code 7def9+ dome/ic relations ord]7
 is am5d$ by ins]t+ or tribal aft]      
,/ate4  7#d7 ,exempt gov]nm5tal def]r$  
comp5sation plan ,section #caba7v77#c7 (
 su* ,code 7def9+ gov]nm5tal def]r$     
comp5sation plan7 is am5d$ by ins]t+ by 
an ,indian tribal gov]nm5t or           
subdivision !re(1 aft] political        
subdivision !re(14  7#e7 ,gr&fa!r (     
c]ta9 def]r$ comp5sation plans ,section 
#deg ( ! ,int]nal ,rev5ue ,code is am5d$
 by add+ at ! end ! foll[+ new          
subsection3  7h7 ,c]ta9 ,tribal         
,gov]nm5t ,plans ,gr&fa!r$ ,plans       
e/abli%$ be=e ! date ( enactm5t ( ?is   
subsection & ma9ta9$ by an ,indian      
tribal gov]nm5t 7z def9$ 9 section      
#ggja7;a77#dj771 a subdivision ( an     
,indian tribal gov]nm5t 7det]m9$ 9      
accordance ) section #ghga7;d771 an     
ag5cy1 in/rum5tality1 or subdivision (  
an ,indian tribal gov]nm5t1 or an entity
 e/abli%$ "u ,f$]al1 ,/ate1 or tribal   
law :i* is :olly own$ or controll$ by   

any ( ! =ego+1 9 compliance ) subsection
 7b7 or 7f7 %all be treat$ z if e/abli%$
 by an eligible employ] "u subsection   
7e77#a77;,a74  4  7b7 ,am5dm5ts to !    
,employee ,retirem5t ,income ,security  
,act ( #aigd  7#a7 ,9 g5]al ,! la/      
s5t5ce ( section #c7cb7 ( ! ,employee   
,retirem5t ,income ,security ,act (     
#aigd 7#bi ,u4,s4,c4 #ajjb7cb77 is am5d$
 to read z foll[s3 ,! t]m gov]nm5tal    
plan includes a plan e/abli%$ or ma9ta9$
 = its employees by an ,indian tribal   
gov]nm5t 7z def9$ 9 section             
#ggja7;a77#dj7 ( ! ,int]nal ,rev5ue     
,code ( #aihf71 a subdivision ( an      
,indian tribal gov]nm5t 7det]m9$ 9      
accordance ) section #ghga7;d7 ( su*    
,code71 an ag5cy1 in/rum5tality1 or     
subdivision ( an ,indian tribal         
gov]nm5t1 or an entity e/abli%$ "u      
,f$]al1 ,/ate1 or tribal law :i* is     
:olly own$ or controll$ by any ( !      
=ego+44  7#b7 ,dome/ic relations ord]   
,section #bjf7;d77#c77;,b77ii77,,ii7 (  
su* ,act is am5d$ by ins]t+ or tribal   

aft] ,/ate4  7#c7 ,con=m+ am5dm5ts  7,a7
 ,p>agraph 7#b7 ( section #aji7;d7 ( !  
,work]1 ,retiree1 & ,employ] ,recov]y   
,act ( #bjjh 7,public ,law #aaj-deh2    
#abb ,/at4 #eaab7 is repeal$1 &1 subject
 to subp>agraph 7,b71 ea* provision     
am5d$ by su* p>agraph is am5d$ to read z
 if su* p>agraph _h n be5 enact$4  7,b7 
,section #djba7;b7 ( ! ,employee        
,retirem5t ,income ,security ,act (     
#aigd is am5d$ by /rik+ or at ! end (   
p>agraph 7#ab71 by /rik+ ! p]iod at !   
end ( p>agraph 7#ac7 & ins]t+ 2 or1 & by
 ins]t+ aft] p>agraph 7#ac7 ! foll[+ new
 p>agraph3  7#ad7 e/abli%$ or ma9ta9$ = 
its employees by an ,indian tribal      
gov]nm5t 7z def9$ 9 section             
#ggja7;a77#dj7 ( ! ,int]nal ,rev5ue     
,code ( #aihf71 a subdivision ( an      
,indian tribal gov]nm5t 7det]m9$ 9      
accordance ) section #ghga7;d7 ( su*    
,code71 an ag5cy1 in/rum5tality1 or     
subdivision ( an ,indian tribal         
gov]nm5t1 or an entity e/abli%$ "u      
,f$]al1 ,/ate1 or tribal law :i* is     

:olly own$ or controll$ by any ( !      
=ego+4  4  7,c7 ,section #djba7;b77#b7 (
 su* ,act 7#bi ,u4,s4,c4 #acba7;b77#b77 
is am5d$ by /rik+ 1 or :i* is describ$ 9
 ! la/ s5t5ce ( section #c7cb7 & ins]t+ 
a comma4  7c7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to ye>s beg9n+ aft] ! date ( ! enactm5t 
( ?is ,act4  #e4 ,treatm5t ( tribal     
f\ndations & *>ities l *>ities fund$ &  
controll$ by o!r gov]nm5tal fund]s &    
sponsors  7a7 ,9 g5]al ,section         
#agj7;b77#a77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+3 ,= purposes ( clause 7vi71 !  
t]m gov]nm5tal unit includes an ,indian 
tribal gov]nm5t 7det]m9$ 9 accordance ) 
section #ghga7;d7 ( su* ,code71 an      
ag5cy1 in/rum5tality1 or subdivision (  
an ,indian tribal gov]nm5t1 or an entity
 e/abli%$ "u ,f$]al1 ,/ate1 or tribal   
law :i* is :olly own$ or controll$ by   
any ( ! =ego+44  7b7 ,c]ta9 support+    
organizations ,section #eji7;a7 ( su*   
,code is am5d$ by add+ at ! end !       

foll[+3 ,= purposes ( p>agraph 7#c71 an 
organization describ$ 9 p>agraph 7#b7   
%all be deem$ to include an ,indian     
tribal gov]nm5t 7det]m9$ 9 accordance ) 
section #ghga7;d7 ( su* ,code71 an      
ag5cy1 in/rum5tality1 or subdivision (  
an ,indian tribal gov]nm5t1 or an entity
 e/abli%$ "u ,f$]al1 ,/ate1 or tribal   
law :i* is :olly own$ or controll$ by   
any ( ! =ego+44  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #f4 ,improv+      
effectiv5ess ( tribal *ild support      
en=cem5t ag5cies by p>ity ( access to ! 
,f$]al p>5t locator s]vice & ,f$]al tax 
refund (fsets  7a7 ,access to f$]al p>5t
 locatior s]vice ,section #dec7;c7 ( !  
,social ,security ,act 7#db ,u4,s4,c4   
#fec7;c77 is am5d$--  7#a7 by /rik+ & at
 ! end ( p>agraph 7#c72  7#b7 by /rik+ !
 p]iod at ! end ( p>agraph 7#d7 & ins]t+
 2 & 2 &  7#c7 by add+ at ! end !       
foll[+3  7#e7 ! *ild support en=cem5t   
ag5cy ( an ,indian tribe or tribal      

organization t is eligible = a grant "u 
section #dee7;f74  4  7b7 ,improv+ !    
collection ( pa/-,due *ild support f    
,f$]al tax refunds  7#a7 ,am5dm5t to !  
,social ,security ,act ,section #dfd ( !
 ,social ,security ,act 7#db ,u4,s4,c4  
#ffd7 is am5d$ by add+ at ! end !       
foll[+3  7d7 ,applicability to ,indian  
tribes & tribal organizations eligible =
 a grant "u ?is "p ,?is section1 except 
= ! requirem5t to di/ribute am\nts 9    
accordance ) section #deg1 %all apply to
 an ,indian tribe or tribal organization
 eligible = a grant "u section #dee7;f7 
9 ! same mann] 9 :i* ?is section applies
 to a ,/ate ) a plan approv$ "u ?is "p4 
4  7#b7 ,am5dm5t to ! ,int]nal ,rev5ue  
,code ,subsection 7c7 ( section #fdjb ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+3 #8,=   
purposes ( ?is subsection1 any ref]5ce  
to a ,/ate %all include a ref]5ce to any
 ,indian tribe or tribal organization   
describ$ 9 section #dfd7;d7 ( ! ,social 
,security ,act44  #g4 ,application (    

clean r5ewable en]gy bonds to tribes    
7a7 ,9 g5]al ,section #ed7;j7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#f7 ,indian tribal gov]nm5t ,! t]m     
,indian tribal gov]nm5t has ! mean+ giv5
 su* t]m by section #ggja7;a77#dj7 &    
includes a subdivision ( an ,indian     
tribal gov]nm5t 7det]m9$ 9 accordance ) 
section #ghga7;d771 an ag5cy1           
in/rum5tality1 or subdivision ( an      
,indian tribal gov]nm5t1 or an entity   
e/abli%$ "u ,f$]al1 ,/ate1 or tribal law
 :i* is :olly own$ or controll$ by any (
 ! =ego+4  4  7b7 ,allocation ,section  
#ed7;f7 ( su* ,code is am5d$ by add+ at 
! end ! foll[+3  7#c7 ,special rule =   
,indian tribal gov]nm5ts  7,a7 ,9 g5]al 
,not)/&+ subsection 7m71 !re is a clean 
r5ewable en]gy bond limitation = ,indian
 tribal gov]nm5ts ( #bjj1jjj1jjj = ea* (
 cal5d> ye>s #bjad1 #bjae1 & #bjaf4     
7,b7 ,allocation by ,secret>y ,!        
,secret>y %all allocate ! am\nt describ$
 9 subp>agraph 7,a7 among qualifi$      

projects 9 su* mann] z ! ,secret>y      
det]m9es appropriate1 except t !        
,secret>y may n allocate m ?an #bj p]c5t
 ( ! national clean r5ewable en]gy bond 
limitation to f9ance any #a qualifi$    
project4  4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to obligations issu$ aft] ,decemb] #ca1 
#bjad4