,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bdhd  ,,in ,,the ,,house ,,of  
,,representatives  ,may #b1 #bjai,mr4   
,kind 7for himself1 ,mr4 ,kelly of      
,pennsylvania1 ,ms4 ,haaland1 ,mr4      
,cole1 ,ms4 ,davids of ,kansas1 ,mrs4   
,walorski1 ,mr4 ,kilmer1 ,mr4           
,schweikert1 ,ms4 ,moore1 ,mr4 ,cook1   
,ms4 ,del,bene1 ,mr4 ,moolenaar1 and    
,mr4 ,pocan7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on ,education
 and ,labor1 for a period to be         
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to treat ,indian
 tribal governments in the same manner  
as ,state governments for certain       
,federal tax purposes1 and for other    
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,tribal ,tax and    

,investment ,reform ,act of #bjai4  #b4 
,findings ,the ,congress finds the      
following3  7#a7 ,there is a unique     
,federal legal and political            
relationship between the ,united ,states
 and ,indian tribes4  7#b7 ,indian      
tribes have the responsibility and      
authority to provide governmental       
programs and services to tribal         
citizens1 develop tribal economies1 and 
build community infrastructure to ensure
 that ,indian reservation lands serve as
 livable1 permanent homes4  7#c7 ,the   
,united ,states ,constitution1 ,u4,s4   
,federal ,court decisions1 ,executive   
orders1 and numerous other ,federal laws
 and regulations recognize that ,indian 
tribes are governments1 retaining the   
inherent authority to tax and operate as
 other governments1 including 7inter    
alia7 financing projects with government
 bonds and maintaining eligibility for  
general tax exemptions via their        
government status4  7#d7 ,codifying tax 
parity with respect to tribal           

governments is consistent with ,federal 
treaties recognizing the sovereignty of 
tribal governments4  7#e7 ,that ,indian 
tribes face historic disadvantages in   
accessing the underlying capital to     
build the necessary infrastructure for  
job creation1 and that certain statutory
 restrictions on tribal governance      
further inhibit tribes' ability to      
develop strong governance and economies4
  7#f7 ,indian tribes are sometimes     
excluded from the ,internal ,revenue    
,code of #aihf in key provisions which  
results in unfair tax treatment for     
tribal citizens or unequal enforcement  
authority for tribal enforcement        
agencies4  7#g7 ,congress is vested with
 the authority to regulate commerce with
 ,indian tribes1 and hereby exercises   
that authority in a manner which        
furthers tribal self-governance1 and in 
doing so1 further affirms the ,united   
,states government-to-government        
relationship with ,indian tribes4  #c4  
,treatment of ,indian tribes as ,states 

with respect to bond issuance  7a7 ,in  
general ,subsection 7c7 of section #ghga
 of the ,internal ,revenue ,code of     
#aihf 7relating to ,indian tribal       
governments treated as ,states for      
certain purposes7 is amended to read as 
follows3  7c7 ,special rules for        
tax-,exempt bonds ,in applying section  
#adf to bonds issued by ,indian tribal  
governments 7or subdivisions thereof7   
the ,secretary of the ,treasury shall   
annually--  7#a7 establish a national   
bond volume cap based on the greater    
of-- 7,a7 the ,state population formula 
approach in section #adf7;d77#a77;,a7   
7using national tribal population       
estimates supplied annually by the      
,department of the ,interior in         
consultation with the ,census ,bureau71 
and  7,b7 the minimum ,state ceiling    
amount in section #adf7;d77#a77;,b7 7as 
adjusted in accordance with the cost of 
living provision in section             
#adf7;d77#b771 and  7#b7 allocate such  
national bond volume cap among all      

,indian tribal governments seeking such 
an allocation in a particular year under
 regulations prescribed by the          
,secretary4  4  7b7 ,repeal of essential
 governmental function requirements     
,section #ghga of such ,code is further 
amended by striking subsections 7b7 and 
7e74  7c7 ,conforming amendment         
,subparagraph 7,b7 of section           
#de7;c77#i7 of such ,code is amended to 
read as follows3  7,b7 ,indian tribe    
,for purposes of this paragraph1 the    
term ,indian tribe means any ,indian    
tribe1 band1 nation1 or other organized 
group or community which is recognized  
as eligible for the special programs and
 services provided by the ,united       
,states to ,indians because of their    
status as ,indians4  4  7d7 ,effective  
date  7#a7 ,subsection 7a7 ,the         
amendment made by subsection 7a7 shall  
apply to obligations issued in calendar 
years beginning after the date of the   
enactment of this ,act4  7#b7           
,subsection 7b7 ,the repeals made by    

subsection 7b7 shall apply to           
transactions after1 and obligations     
issued in calendar years beginning      
after1 the date of the enactment of this
 ,act4  #d4 ,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 ,indian 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 such
 ,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    
#e4 ,treatment of tribal foundations and
 charities like charities funded and    

controlled by other governmental funders
 and sponsors  7a7 ,in general ,section 
#agj7;b77#a77;,a7 of the ,internal      
,revenue ,code of #aihf is amended by   
adding at the end the following3 ,for   
purposes of clause 7vi71 the term       
governmental unit includes 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  7b7 ,certain    
supporting organizations ,section       
#eji7;a7 of such ,code is amended by    
adding at the end the following3 ,for   
purposes of paragraph 7#c71 an          
organization described in paragraph 7#b7
 shall be deemed to include 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  7c7 ,effective  
date ,the amendments made by this       
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4  #f4 ,improving 
effectiveness of tribal child support   
enforcement agencies by parity of access
 to the ,federal parent locator service 
and ,federal tax refund offsets  7a7    
,access to federal parent locator       
service ,section #dec7;c7 of the ,social
 ,security ,act 7#db ,u4,s4,c4 #fec7;c77
 is amended-- 7#a7 by striking and at   
the end of paragraph 7#d72  7#b7 by     
striking the period at the end of       
paragraph 7#e7 and inserting 2 and2 and 
7#c7 by adding at the end the following3
  7#f7 the child support enforcement    
agency of an ,indian tribe or tribal    
organization that is eligible for a     
grant under section #dee7;f74  4  7b7   
,improving the collection of past-,due  

child support from ,federal tax refunds 
7#a7 ,amendment to the ,social ,security
 ,act ,section #dfd of the ,social      
,security ,act 7#db ,u4,s4,c4 #ffd7 is  
amended by adding at the end the        
following3  7d7 ,applicability to       
,indian tribes and tribal organizations 
eligible for a grant under this part    
,this section1 except for the           
requirement to distribute amounts in    
accordance with section #deg1 shall     
apply to an ,indian tribe or tribal     
organization eligible for a grant under 
section #dee7;f7 in the same manner in  
which this section applies to a ,state  
with a plan approved under this part4  4
  7#b7 ,amendment to the ,internal      
,revenue ,code ,subsection 7c7 of       
section #fdjb of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following3 ,for purposes of 
this subsection1 any reference to a     
,state shall include a reference to any 
,indian tribe or tribal organization    
described in section #dfd7;d7 of the    

,social ,security ,act44  #g4           
,recognizing ,indian tribal governments 
for purposes of determining under the   
adoption credit whether a child has     
special needs  7a7 ,in general ,section 
#bc7;d77#c7 of the ,internal ,revenue   
,code of #aihf 7defining child with     
special needs7 is amended--  7#a7 in    
subparagraph 7,a71 by inserting or      
,indian tribal government after a       
,state2 and  7#b7 in subparagraph 7,b71 
by inserting or ,indian tribal          
government after such ,state4  7b7      
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4