,,ii  #aad? ,,congress  #b;d ,session   
,s4 #ccfe  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bj1 #bjaf   
,ms4 ,cantwell introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 improve ! treatm5t ( p5sion & employee 
b5efit plans ma9ta9$ by tribal          
gov]nm5ts4  #a4 ,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 7#bi ,u4,s4,c4                 
#ajef7;d77#c77;,b77ii77,,ii77 is am5d$  
by ins]t+ or tribal aft] ,/ate4  7#c7   
,con=m+ am5dm5ts  7,a7 ,section         
#djba7;b7 ( su* ,act 7#bi ,u4,s4,c4     
#acba7;b77 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,b7 ,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