,,ii  #aadth ,,congress  #b;d ,session  
,s4 #ccfe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bj1
 #bjaf ,ms4 ,cantwell introduced the    
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to improve the  
treatment of pension and employee       
benefit plans maintained by tribal      
governments4  #a4 ,treatment of pension 
and employee benefit plans maintained by
 tribal governments  7a7 ,amendments to 
the ,internal ,revenue ,code of #aihf   
7#a7 ,qualified public safety employee  
,section #gb7t77#aj77;,b7 of the        
,internal ,revenue ,code of #aihf       
7defining qualified public safety       
employee7 is amended by--  7,a7 striking
 or political subdivision of a ,state   
and inserting 1 political subdivision of
 a ,state1 or ,indian tribe2 and  7,b7  
striking such ,state or political       
subdivision and inserting such ,state1  
political subdivision1 or tribe4  7#b7  

,governmental plan ,the last sentence of
 section #dad7;d7 of such ,code         
7defining governmental plan7 is amended 
to read as follows3 ,the term           
governmental plan includes a plan       
established or maintained for its       
employees by an ,indian tribal          
government 7as defined in section       
#ggja7;a77#dj771 a subdivision of an    
,indian tribal government 7determined in
 accordance with section #ghga7;d771 an 
agency1 instrumentality1 or subdivision 
of an ,indian tribal government1 or an  
entity established under ,federal1      
,state1 or tribal law which is wholly   
owned or controlled by any of the       
foregoing44  7#c7 ,domestic relations   
order ,section #dad7p77#a77;,b77ii7 of  
such ,code 7defining domestic relations 
order7 is amended by inserting or tribal
 after ,state4  7#d7 ,exempt            
governmental deferred compensation plan 
,section #caba7v77#c7 of such ,code     
7defining governmental deferred         
compensation plan7 is amended by        

inserting by an ,indian tribal          
government or subdivision thereof1 after
 political subdivision thereof14  7#e7  
,grandfather of certain deferred        
compensation plans ,section #deg of the 
,internal ,revenue ,code is amended by  
adding at the end the following new     
subsection3  7h7 ,certain ,tribal       
,government ,plans ,grandfathered ,plans
 established before the date of         
enactment of this subsection and        
maintained by an ,indian tribal         
government 7as defined in section       
#ggja7;a77#dj771 a subdivision of an    
,indian tribal government 7determined in
 accordance with section #ghga7;d771 an 
agency1 instrumentality1 or subdivision 
of an ,indian tribal government1 or an  
entity established under ,federal1      
,state1 or tribal law which is wholly   
owned or controlled by any of the       
foregoing1 in compliance with subsection
 7b7 or 7f7 shall be treated as if      
established by an eligible employer     
under subsection 7e77#a77;,a74  4  7b7  

,amendments to the ,employee ,retirement
 ,income ,security ,act of #aigd  7#a7  
,in general ,the last sentence of       
section #c7cb7 of the ,employee         
,retirement ,income ,security ,act of   
#aigd 7#bi ,u4,s4,c4 #ajjb7cb77 is      
amended to read as follows3 ,the term   
governmental plan includes a plan       
established or maintained for its       
employees by an ,indian tribal          
government 7as defined in section       
#ggja7;a77#dj7 of the ,internal ,revenue
 ,code of #aihf71 a subdivision of an   
,indian tribal government 7determined in
 accordance with section #ghga7;d7 of   
such ,code71 an agency1 instrumentality1
 or subdivision of an ,indian tribal    
government1 or an entity established    
under ,federal1 ,state1 or tribal law   
which is wholly owned or controlled by  
any of the foregoing44  7#b7 ,domestic  
relations order ,section                
#bjf7;d77#c77;,b77ii77,,ii7 of such ,act
 7#bi ,u4,s4,c4                         
#ajef7;d77#c77;,b77ii77,,ii77 is amended

 by inserting or tribal after ,state4   
7#c7 ,conforming amendments  7,a7       
,section #djba7;b7 of such ,act 7#bi    
,u4,s4,c4 #acba7;b77 is amended by      
striking or at the end of paragraph     
7#ab71 by striking the period at the end
 of paragraph 7#ac7 and inserting 2 or1 
and by inserting after paragraph 7#ac7  
the following new paragraph3  7#ad7     
established or maintained for its       
employees by an ,indian tribal          
government 7as defined in section       
#ggja7;a77#dj7 of the ,internal ,revenue
 ,code of #aihf71 a subdivision of an   
,indian tribal government 7determined in
 accordance with section #ghga7;d7 of   
such ,code71 an agency1 instrumentality1
 or subdivision of an ,indian tribal    
government1 or an entity established    
under ,federal1 ,state1 or tribal law   
which is wholly owned or controlled by  
any of the foregoing4  4  7,b7 ,section 
#djba7;b77#b7 of such ,act 7#bi         
,u4,s4,c4 #acba7;b77#b77 is amended by  
striking 1 or which is described in the 

last sentence of section #c7cb7 and     
inserting a comma4  7c7 ,effective date 
,the amendments made by this section    
shall apply to years beginning after the
 date of the enactment of this ,act4