,i #aaith ,,congress #b;d ,session ,h4 ,r4 #ggje ,,in ,,the ,,house ,,of ,,representatives ,february #be1 #bjbf,ms4 ,moore of ,wisconsin 7for herself1 ,mr4 ,schweikert1 ,mr4 ,thompson of ,california1 ,mr4 ,yakym1 ,ms4 ,del,bene1 ,mr4 ,cole1 ,ms4 ,davids of ,kansas1 ,mr4 ,valadao1 ,mr4 ,panetta1 and ,mr4 ,moolenaar7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,education and ,workforce1 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 title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,tribal ,tax and ,investment ,reform ,act of #bjbf4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,sec4 #b4 ,findings4 ,sec4 #c4 ,treatment of ,indian tribes as ,states with respect to excise taxes and bond issuance4 ,sec4 #d4 ,treatment of pension and employee benefit plans maintained by ,tribal ,governments4 ,sec4 #e4 ,treatment of ,tribal foundations and charities like charities funded and controlled by other governmental funders and sponsors4 ,sec4 #f4 ,new markets tax credit for tribal area investments4 ,sec4 #g4 ,inclusion of ,indian areas as difficult development areas for purposes of certain buildings4 ,sec4 #h4 ,tribal general welfare and trust programs clarification4 ,sec4 #i4 ,indian employment tax credit4 ,sec4 #aj4 ,exclusion from gross income for payments under ,indian health service loan repayment program4 ,sec4 #aa4 ,exclusion of certain amounts received under ,indian ,health ,professions ,scholarships ,program4 #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 ,united ,states ,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 excise taxes and bond issuance 7a7 ,repeal of essential governmental function requirements ,section #ghga of the ,internal ,revenue ,code of #aihf is amended by striking subsections 7b7 and 7e7 and redesignating subsections 7c71 7d71 and 7f7 as subsections 7b71 7c71 and 7d71 respectively4 7b7 ,special rules for tax-,exempt bonds ,subsection 7b7 of section #ghga of such ,code1 as redesignated by subsection 7a71 is amended to read as follows3 7b7 ,special rules for tax-,exempt bonds 7#a7 ,in general ,in applying section #adf to bonds issued by ,indian ,tribal ,governments-- 7,a7 there shall be a national bond volume cap for each calendar year after #bjbf equal to #djj1jjj1jjj1 and 7,b7 the volume cap for any ,indian ,tribal ,government shall be the portion of such national bond volume cap which is allocated by the ,secretary 7under such regulations as the ,secretary may prescribe7 to such ,indian ,tribal ,government4 7#b7 ,application of geographic restriction ,in the case of national bond volume cap allocated under paragraph 7#a71 section #adf7k77#a7 shall not apply to the extent that such cap is used with respect to financing for a facility located on qualified ,indian lands4 7#c7 ,restriction on financing of certain gaming facilities ,no portion of proceeds from an obligation issued by an ,indian ,tribal ,government 7or subdivision thereof7 under section #ajc may be used with respect to the financing of any portion of a building in which class ,,ii or class ,,iii gaming 7as defined in section #d of the ,indian ,gaming ,regulatory ,act 7#be ,u4,s4,c4 #bgjc77 is conducted or housed or any property actually used in the conduct of such gaming4 7#d7 ,definitions and special rules 7,a7 ,indian ,tribal ,government ,for purposes of this subsection1 subsection 7e71 and so much of subsection 7a7 as relates to paragraph 7#d7 of such subsection1 the term ,indian ,tribal ,government means the recognized governing body of any ,indian or ,alaska ,native tribe1 band1 nation1 pueblo1 village1 community1 component band1 or component reservation1 individually identified 7including parenthetically7 pursuant to section #ajd of the ,federally ,recognized ,indian ,tribe ,list ,act of #aiid 7#be ,u4,s4,c4 #eaca71 including any agency1 instrumentality1 or subdivision of such governing body1 and1 under regulations prescribed by the ,secretary1 any entity established under ,federal1 ,state1 or ,tribal law which is wholly owned or controlled by any of the foregoing4 7,b7 ,qualified ,indian lands ,for purposes of this subsection1 the term qualified ,indian lands means-- 7i7 ,indian lands within the meaning of section #bi7;j77#h7 of the ,stevenson-,wydler ,technology ,innovation ,act of #aihj 7#ae ,u4,s4,c4 #cgbb;b7j77#h771 7ii7 land held in fee simple by an ,indian ,tribal ,government1 7iii7 each region in effect under subsection 7a7 or 7b7 of section #g of the ,alaska ,native ,claims ,settlement ,act 7#dc ,u4,s4,c4 #afjf71 7iv7 ,hawaiian ,home ,lands 7as defined in section #hja of the ,native ,american ,housing ,assistance and ,self-,determination ,act of #aiif 7#be ,u4,s4,c4 #dbba771 and 7v7 under regulations prescribed by the ,secretary1 lands where the facility is to be placed in service in connection with-- 7,i7 the active conduct of a trade or business by an ,indian ,tribe on1 contiguous to1 within reasonable proximity of1 or with a substantial connection to lands described in clause 7i71 7ii71 7iii71 or 7iv71 or 7,,ii7 infrastructure 7including roads1 power lines1 water systems1 railroad spurs1 and communication facilities7 serving lands described in clause 7i71 7ii71 7iii71 or 7iv74 ,such term shall not include any land which is not within the ,united ,states4 7,c7 ,intertribal consortia1 etc ,under regulations prescribed by the ,secretary1 an ,indian ,tribal ,government 7including any subdivision thereof71 or any combination of such ,indian ,tribal ,governments operating pursuant to a written agreement1 may authorize any person to plan for1 coordinate or otherwise administer services1 finances1 functions1 or activities on its behalf under this subsection1 except that the authorized person shall have the rights and responsibilities of the authorizing ,indian ,tribal ,government 7or ,indian ,tribal ,governments7 only to the extent provided in the authorizing resolution4 7,d7 ,inflation adjustment ,in the case of any calendar year after #bjbg1 the #djj1jjj1jjj amount in paragraph 7#a77;,a7 shall be increased by an amount equal to-- 7i7 such dollar amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year by substituting calendar year #bjbf for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any increase determined under the preceding sentence is not a multiple of #ajj1jjj1 such increase shall be rounded to the nearest multiple of #ajj1jjj4 4 7c7 ,alaska ,native ,intertribal ,consortium tax-,exempt bonds ,section #ghga of such ,code1 as amended by subsection 7a71 is amended by adding at the end the following new subsection3 7e7 ,alaska ,native ,intertribal ,consortium tax-,exempt bonds 7#a7 ,bonds treated as exempt from tax ,in the case of an ,alaska ,native ,intertribal ,consortium tax-exempt bond-- 7,a7 such bond shall be treated for purposes of this title in the same manner as if such bond were issued by an ,indian ,tribal ,government1 and 7,b7 in applying section #adf to any issuer of such bond-- 7i7 there shall be a national bond volume cap for each calendar year after #bjbf equal to #de1jjj1jjj1 and 7ii7 the volume cap of such issuer shall be the portion of such national bond volume cap which is allocated by the ,secretary 7under such regulations as the ,secretary may prescribe7 to such issuer4 7#b7 ,alaska ,native ,intertribal ,consortium tax-exempt bond ,for purposes of this section-- 7,a7 ,in general ,the term ,alaska ,native ,intertribal ,consortium tax-exempt bond means any bond issued by an ,alaska ,native ,intertribal ,consortium if-- 7i7 such bond is a qualified bond 7as defined in section #ada7;e71 determined without regard to paragraph 7#b7 thereof71 7ii7 none of the net proceeds of such bond are used for the purpose of providing any facility1 project1 or program for which the proceeds of any bond to which subsection 7b7 applies are also used1 and 7iii7 such bond is designated as an ,alaska ,native ,intertribal ,consortium tax-exempt bond by such ,alaska ,native ,intertribal ,consortium4 7,b7 ,exceptions ,the term ,alaska ,native ,intertribal ,consortium tax-exempt bond shall not include any bond issued as part of an issue if-- 7i7 any portion of the proceeds of such issue are used to finance any portion of a building in which class ,,ii or class ,,iii gaming 7as defined in section #d of the ,indian ,gaming ,regulatory ,act7 is conducted or housed or any other property actually used in the conduct of such gaming1 or 7ii7 any portion of the proceeds of such issue are used to provide 7including the provision of land for7 any private or commercial golf course1 country club1 massage parlor1 hot tub facility1 suntan facility1 racetrack or other facility used for gambling1 or any store the principal business of which is the sale of alcoholic beverages for consumption off premises4 7,c7 ,limitation on amount of bonds designated ,the maximum aggregate face amount of bonds issued by any ,alaska ,native ,intertribal ,consortium which may be designated by such ,consortium under subparagraph 7,a77ii7 shall not exceed the amount of national ,alaska ,native ,intertribal ,consortium tax-exempt bond limitation allocated to such ,consortium under paragraph 7#a74 7#c7 ,alaska ,native ,intertribal ,consortium ,for purposes of this subsection-- 7,a7 ,in general ,the term ,alaska ,native ,intertribal ,consortium means-- 7i7 any combination of ,alaska ,native ,tribal ,governments operating pursuant to a written agreement1 and 7ii7 any ,alaska ,native regional non-profit organization4 7,b7 ,alaska ,native ,tribal ,government ,the term ,alaska ,native ,tribal ,government means any ,indian ,tribal ,government with respect to one or more regions in effect under subsection 7a7 or 7b7 of section #g of the ,alaska ,native ,claims ,settlement ,act 7#dc ,u4,s4,c4 #afjf74 7,c7 ,alaska ,native regional non-profit organization ,the term ,alaska ,native regional non-profit organization means-- 7i7 the ,aleutian ,pribilof ,islands ,association1 ,inc41 7ii7 the ,arctic ,slope ,native ,association1 7iii7 the ,association of ,village ,council ,presidents1 7iv7 the ,bristol ,bay ,native ,association1 7v7 the ,chugachmiut1 ,inc41 7vi7 the ,cook ,inlet ,tribal ,council1 7vii7 the ,copper ,river ,native ,association1 7viii7 the ,kawerak1 ,inc41 7ix7 the ,kodiak ,area ,native ,association1 7x7 the ,maniilaq1 7xi7 the ,tanana ,chiefs ,conference1 7xii7 the ,alaska ,native ,tribal ,health ,consortium1 7xiii7 the ,bristol ,bay ,area ,health ,corporation1 7xiv7 the ,norton ,sound ,health ,corporation1 7xv7 the ,southeast ,alaska ,regional ,health ,consortium1 7xvi7 the ,yukon ,kuskokwim ,health ,corporation1 and 7xvii7 under regulations prescribed by the ,secretary1 such other organizations as may be identified by the ,secretary1 upon request by an ,indian ,tribal ,government and after consultation with the ,bureau of ,indian ,affairs1 as ,alaska ,native regional non-profit organizations for purposes of this subsection4 7#d7 ,application of certain rules regarding intertribal consortia ,the rules of subsection 7b77#d77;,c7 shall apply with respect to ,alaska ,native ,intertribal ,consortiums under this subsection in the same manner such rules apply to ,indian ,tribal ,governments under subsection 7b74 7#e7 ,special rules for ,alaska ,native ,corporation 7,a7 ,in general ,if any ,alaska ,native ,corporation participates with respect to any bond1 such bond shall not be treated as an ,alaska ,native ,intertribal ,consortium tax-exempt bond unless such ,corporation provides a written certification to the ,secretary that the facilities or services provided with the proceeds of such bond will promote the economic1 social1 or cultural well-being of such ,corporation's shareholders pursuant to the ,alaska ,native ,claims ,settlement ,act 7#dc ,u4,s4,c4 #afja et seq474 7,b7 ,participation ,for purposes of subparagraph 7,a71 an ,alaska ,native ,corporation shall be treated as participating with respect to any bond if such ,corporation-- 7i7 is part of any ,alaska ,native regional non-profit organization which is part of the ,alaska ,native ,intertribal ,consortium that issues such bond1 7ii7 is authorized pursuant to paragraph 7#d7 to provide any service described in subsection 7b77#d77;,c7 with respect to such bond1 or 7iii7 receives any of the proceeds of such bond4 7,c7 ,alaska ,native ,corporation ,for purposes of this paragraph1 the term ,alaska ,native ,corporation means any ,regional ,corporation1 any ,village ,corporation1 any ,urban ,corporation1 and any ,group ,corporation 7as such terms are defined in section #c of the ,alaska ,native ,claims ,settlement ,act 7#dc ,u4,s4,c4 #afjb774 7#f7 ,inflation adjustment ,in the case of any calendar year after #bjbg1 the #de1jjj1jjj amount in paragraph 7#a77;,b77i7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year by substituting calendar year #bjbf for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any increase determined under the preceding sentence is not a multiple of #ajj1jjj1 such increase shall be rounded to the nearest multiple of #ajj1jjj4 4 7d7 ,termination of tribal economic development bonds ,section #ghga7;d77#c7 of such ,code1 as amended by subsection 7a71 is amended by adding at the end the following new subparagraph3 7,d7 ,termination ,for purposes of this section1 the term tribal economic development bond shall not include any bond issued after ,december #ca1 #bjbi4 4 7e7 ,conforming amendments 7#a7 ,section #ghga7;a7 of such ,code is amended-- 7,a7 in paragraph 7#b7 by striking subject to subsection 7b711 and 7,b7 in paragraph 7#d7 by striking subsection 7c7 and inserting subsection 7b74 7#b7 ,section #de7;c77#i77;,b7 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 7f7 ,effective dates 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to obligations issued in calendar years beginning after ,december #ca1 #bjbf4 7#b7 ,excise taxes ,the amendments made by subsections 7a7 and 7e77#a77;,a7 shall take effect on and after the first day of the first calendar quarter beginning more than #fj days after the date of the enactment of this ,act4 #d4 ,treatment of pension and employee benefit plans maintained by ,tribal ,governments 7a7 ,treatment of plans 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 tribal government2 and 7,b7 striking such ,state or political subdivision and inserting such ,state1 political subdivision1 or ,indian tribal government4 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 government1 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 ,exempt governmental deferred compensation plan ,section #caba7v77#c7 of such ,code 7defining governmental deferred compensation plan7 is amended by inserting by an ,indian tribal government1 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 after political subdivision thereof14 7#d7 ,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 government1 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 shall be treated as if established by an eligible employer under subsection 7e77#a77;,a74 ,a plan described in the preceding sentence may1 at the election of the employer1 continue to be maintained without regard to the preceding sentence or be amended if necessary to be maintained in compliance with this section4 4 7#e7 ,long-term1 part-time workers ,section #dja7k77#ae77;,c7 of such ,code is amended to read as follows3 7,c7 ,application of standards to certain employees and plans ,the provisions of paragraph 7#b77;,d77ii7 shall not apply to-- 7i7 employees described in section #daj7;b77#c71 and 7ii7 a governmental plan within the meaning of section #dad7;d74 4 7b7 ,enforcement moratorium related to ,pension ,protection ,act of #bjjf 7#a7 ,in general ,an ,indian tribal government1 an agency1 instrumentality1 or subdivision of an ,indian tribal government1 and an entity established under ,federal1 ,state1 or ,tribal law which is wholly owned or controlled by any of the foregoing1 shall not be subject to a ,federal agency enforcement action based solely on the amendments made by the ,pension ,protection ,act of #bjjf to the ,internal ,revenue ,code of #aihf or the ,employee ,retirement ,income and ,security ,act of #aigd with respect to any period prior to the publication of regulations with respect to such amendments4 7#b7 ,indian tribal government ,for purposes of this subsection1 the term ,indian tribal government has the meaning given such term in section #ggja7;a77#dj7 of the ,internal ,revenue ,code of #aihf4 7#c7 ,regulatory guidance ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 and the ,secretary of ,labor shall1 in consultation with ,tribal ,advisory ,committee established pursuant to section #c of the ,tribal ,general ,welfare ,exclusion ,act of #bjad and ,indian tribal governments and relevant governmental agencies1 issue such regulations or other guidance as may be necessary to carry out this subsection4 7c7 ,uniform protections and fiduciary standards for tribal plans 7#a7 ,in general ,chapter #gg of such ,code is amended by adding at the end the following3 #geca4 ,uniform protections and fiduciary standards for ,tribal pension plans 7a7 ,in general ,a ,tribal pension plan shall be subject to the uniform protections and fiduciary standards for ,tribal pension plans4 7b7 ,personal liability 7#a7 ,in general ,any person who is a fiduciary with respect to a ,tribal pension plan who breaches any of the responsibilities1 obligations1 or duties imposed upon fiduciaries by the uniform protections and fiduciary standards for ,tribal pension plans1 shall be personally liable to make good to such plan any losses to the plan resulting from each such breach1 and to restore to such plan any profits of such fiduciary which have been made through use of assets of the plan by the fiduciary1 and shall be subject to such other equitable or remedial relief as the court may deem appropriate1 including removal of such fiduciary4 7#b7 ,no liability for prior breach ,no fiduciary shall be liable with respect to a breach of fiduciary duty under this section if such breach was committed before the fiduciary became a fiduciary or after the fiduciary ceased to be a fiduciary4 7c7 ,nondiscrimination 7#a7 ,no interference with protected rights ,it shall be unlawful for any person to discharge1 fine1 suspend1 expel1 discipline1 or discriminate against a participant or beneficiary for exercising any right to which the participant or beneficiary is entitled under the provisions of a ,tribal pension plan or under the uniform protections and fiduciary standards for ,tribal pension plans1 or for the purpose of interfering with the attainment of any right to which such participant or beneficiary may become entitled under such plan or the uniform protections and fiduciary standards for ,tribal pension plans4 7#b7 ,nondiscrimination ,contributions or benefits provided under a ,tribal pension plan shall not discriminate in favor of highly compensated employees 7within the meaning of section #dad7q774 7d7 ,definitions and special rules ,for purposes of this section-- 7#a7 ,tribal pension plan ,the term ,tribal pension plan means any qualified employer retirement plan 7as defined in section #gb7;d77#a77;,g77 which-- 7,a7 is a governmental plan 7as defined in section #dad7;d771 7,b7 has at least #ejj active participants1 and 7,c7 is established or maintained for the employees of an ,indian tribal government1 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 7#b7 ,uniform protections and fiduciary standards for tribal pension plans ,the term uniform protections and fiduciary standards for ,tribal pension plans means that in connection with a fiduciary's duties with respect to a ,tribal pension plan the fiduciary shall discharge those duties-- 7,a7 solely in the interest of the participants and beneficiaries1 7,b7 for the exclusive purpose of providing benefits to participants and beneficiaries1 7,c7 to defray reasonable expenses of administering the plan1 7,d7 with the care1 skill1 prudence1 and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims1 7,e7 by diversifying the investments of the plan so as to minimize the risk of large losses1 unless under the circumstances it is clearly prudent not to do so1 and 7,f7 in accordance with the documents and instruments governing the plan insofar as such documents and instruments are consistent with the requirements of the preceding subparagraphs4 7#c7 ,control over assets by participant or beneficiary ,in the case of a ,tribal pension plan which provides for individual accounts and permits a participant or beneficiary to exercise control over the assets in their account1 if a participant or beneficiary exercises control over the assets in their account-- 7,a7 such participant or beneficiary shall not be deemed to be a fiduciary by reason of such exercise1 and 7,b7 no person who is otherwise a fiduciary shall be liable under this section for any loss1 or by reason of any breach1 which results from such participant's or beneficiary's exercise of control4 7e7 ,notice requirements ,the plan administrator for any ,tribal pension plan shall cause to be furnished to each participant covered under the plan a summary plan description4 ,the summary plan description and any notice of material modifications shall be provided or made available to participants within a reasonable period following the effective date of a participant's coverage or the effective date of material changes to the plan1 as applicable4 ,the summary plan description shall-- 7#a7 be written in a manner calculated to be understood by the average plan participant1 7#b7 be sufficiently accurate and comprehensive to reasonably apprise such participants and beneficiaries of their rights and obligations under the plan1 and 7#c7 specify any material modification in the terms to the plan made after the previous summary plan description4 7f7 ,persons empowered ,to bring a civil action ,in the case of a ,tribal pension plan1 a civil action may be brought-- 7#a7 by a participant or beneficiary to recover benefits due under the terms of the plan1 to enforce rights under the terms of the plan1 or to clarify rights to future benefits under the terms of the plan2 7#b7 by a participant1 beneficiary1 or fiduciary for relief for any loss for which a fiduciary is personally liable under this section2 and 7#c7 by a participant1 beneficiary1 or fiduciary-- 7,a7 to enjoin any act or practice which violates any provision of the uniform protections and fiduciary standards for ,tribal pension plans1 or 7,b7 to obtain other appropriate equitable relief-- 7i7 to redress such violations1 or 7ii7 to enforce any provisions of the uniform protections and fiduciary standards for ,tribal pension plans or the terms of the plan4 7g7 ,status of ,tribal pension plan as entity ,a ,tribal pension plan may sue or be sued under this section as an entity4 ,service of summons1 subpoena1 or other legal process of a court upon a trustee or an administrator of a ,tribal pension plan in such capacity shall constitute service upon the ,tribal pension plan4 ,any money judgment under this section against a ,tribal pension plan shall be enforceable only against the plan as an entity and shall not be enforceable against any other person or entity4 7h7 ,jurisdiction ,enforcement actions related to the uniform protections and fiduciary standards for ,tribal pension plans shall be in the applicable ,tribal court unless the ,indian tribal government has opted to limit ,tribal court jurisdiction for such actions in favor of ,federal court enforcement4 ,in the absence of an established ,tribal court1 or for ,indian tribal governments who have elected to limit their ,tribal court's jurisdiction to exclude claims for enforcing the uniform protections and fiduciary standards for ,tribal pension plans1 a participant or beneficiary may seek enforcement in the district court of the ,united ,states for the district where the plan has its principal office1 or in the ,united ,states ,district for the ,district of ,columbia4 ,when applicable1 the district courts of the ,united ,states shall have jurisdiction without respect to the amount in controversy or the citizenship of the parties4 7i7 ,attorney's fees and costs ,the court1 in its discretion1 may allow an award of reasonable attorney's fees and costs to a participant1 beneficiary1 or fiduciary who prevails in an action to enforce the uniform protections and fiduciary standards for ,tribal pension plans4 7j7 ,coordination with other tribal laws and protections ,nothing in this section shall preempt or otherwise prevent an ,indian ,tribe from adopting additional laws and protections not inconsistent with this section4 7k7 ,regulations ,the ,secretary shall work with the ,tribal ,advisory ,committee established pursuant to section #c of the ,tribal ,general ,welfare ,exclusion ,act of #bjad1 and in consultation with ,indian tribal governments and relevant governmental agencies1 to develop regulatory guidance under this section1 as well as the enforcement of such standards4 4 7#b7 ,clerical amendment ,the table of sections for chapter #gg of such ,code is amended by adding at the end the following new item3 ,sec4 #geca4 ,uniform protections and fiduciary standards for ,tribal pension plans4 4 7d7 ,conforming amendment ,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 government1 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 7e7 ,effective date ,the amendments made by this section shall apply to years beginning after the date of the enactment of this ,act4 7f7 ,transition provisions ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall1 in consultation with the ,tribal ,advisory ,committee established under section #c of the ,tribal ,general ,welfare ,exclusion ,act of #bjad 7#bf ,u4,s4,c4 #aci;,e note71 and in consultation with ,indian tribal governments1 develop guidance on the transition of plans to meet requirements added or changed by the amendments made by this section1 including publication of transition relief if appropriate4 ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 is authorized to extend deadlines imposed by the ,internal ,revenue ,code of #aihf to reflect any such transition relief 7and to coordinate such transition relief with relevant governmental agencies7 as well as time for plan sponsors to adopt amendments and implement required changes4 #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 government1 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 government1 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 ,new markets tax credit for tribal area investments 7a7 ,additional allocations for tribal area 7#a7 ,in general ,section #de;,d7f7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#d7 ,additional allocations for tribal area investments 7,a7 ,in general ,in the case of each calendar year after #bjbf1 there is 7in addition to any limitation under any other paragraph of this subsection7 a new markets tribal area tax credit limitation of #age1jjj1jjj which shall be allocated by the ,secretary as provided in paragraph 7#b7 except-- 7i7 that such allocation shall only be allocated with respect to qualified tribal area investments1 and 7ii7 in addition to the priorities described in paragraph 7#b71 the ,secretary may give priority to any entity with a record of having successfully provided capital or technical assistance in tribal statistical areas4 7,b7 ,carryover of unused new markets tribal area tax credit limitation 7i7 ,in general ,if the new markets tribal area tax credit limitation under subparagraph 7,a7 for any calendar year exceeds the amount of such limitation allocated by the ,secretary for such calendar year1 such limitation for the succeeding calendar year shall be increased by the amount of such excess4 7ii7 ,limitation on carryover ,no amount of new markets tribal area tax credit limitation may be carried under clause 7i7 past the #eth calendar year following the calendar year in which such amount of new markets tribal area tax credit limitation arose4 7iii7 ,transfer of expired new markets tribal area tax credit limitation to general limitation ,in the case of any amount of new markets tribal area tax credit limitation which would 7but for clause 7ii77 be carried under clause 7i7 to the #fth calendar year following the calendar year in which such amount of new markets tribal area credit limitation arose1 the new market tax credit limitation under paragraph 7#a7 for such #fth calendar year shall be increased by the amount of such new markets tribal area tax credit limitation4 7,c7 ,allocations restricted to qualified tribal area investments ,for purposes of this section-- 7i7 subsection 7b77#b7 shall be applied separately with respect to the new markets tax credit limitation under paragraph 7#a7 and the new markets tribal area tax credit limitation under this paragraph1 7ii7 any designation under subsection 7b77#a77;,c7 shall indicate the source and amount of the limitation to which such designation relates1 and 7iii7 in the case of any investment which is designated under subsection 7b77#a77;,c7 using amounts of the new market tribal area tax credit limitation allocated under this paragraph1 subsection 7b77#a77;,b7 shall be applied by substituting qualified tribal area investments for qualified low-income community investments4 7,d7 ,qualified tribal area investments ,for purposes of this paragraph1 the term qualified tribal area investment means-- 7i7 any capital or equity investment in1 or loan to1 any qualified active tribal community business1 7ii7 the purchase from another community development entity of any loan made by such entity which is a qualified tribal area investment1 7iii7 financial counseling and other services specified in regulations prescribed by the ,secretary to businesses located in1 and residents of1 tribal statistical areas1 and 7iv7 any equity investment in1 or loan to1 any qualified community development entity if substantially all of the proceeds of such investment or loan are used by such qualified community development entity to make qualified tribal area investments4 7,e7 ,qualified active tribal community business ,for purposes of this paragraph-- 7i7 ,in general ,the term qualified active tribal community business has the meaning which would be given the term qualified active low-income community business under subsection 7d77#b7 if tribal statistical area were substituted for low-income community each place it appears therein4 7ii7 ,inclusion of certain qualified active low-income community businesses which serve tribal areas ,the term qualified active tribal community business includes any qualified active low-income community business which-- 7,i7 provides good or services to a significant population of ,tribal1 ,alaska ,native village1 or ,native ,hawaiian community members1 who are residents of a tribal statistical area1 and 7,,ii7 obtains a written statement from one or more relevant ,indian tribal governments 7as defined in section #ghga7;b77#d77;,a77 7or1 in the case of ,native ,hawaiian community members1 the ,department of ,hawaiian ,home ,lands1 as defined in section #hja of the ,native ,american ,housing ,assistance and ,self-,determination ,act of #aiif 7#be ,u4,s4,c4 #dbba77 that documents the eligibility of such qualified active low-income community business with respect to the requirement of subclause 7,i74 7,f7 ,tribal statistical area ,for purposes of this paragraph1 the term tribal statistical area means any low-income community which is located in any area determined by the ,secretary1 after consultation with the ,bureau of the ,census1 as a ,tribal ,census ,tract1 ,oklahoma ,tribal ,statistical ,area1 ,tribal-,designated ,statistical ,area1 ,alaska ,native ,village ,statistical ,area1 or ,hawaiian ,home ,lands4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to new markets tribal area tax credit limitation determined for calendar years after ,december #ca1 #bjbf4 7b7 ,educational and technical assistance related to qualified tribal area investments ,section #de;,d of such ,code is amended by redesignating subsection 7i7 as subsection 7j7 and by inserting after subsection 7h7 the following new subsection3 7i7 ,education and technical assistance related to investments with respect to tribal statistical areas ,not later than #ahj days after the date of the enactment of this paragraph1 the ,secretary1 after consultation with the ,office of ,tribal and ,native ,affairs1 the ,community ,development ,financial ,institutions ,fund1 and other appropriate ,federal agencies1 shall establish a program to provide educational and technical assistance to qualified community development entities with respect to-- 7#a7 applications for1 and the appropriate use of-- 7,a7 new markets tribal area tax credit limitation1 and 7,b7 new markets tax credit limitation with respect to investments with respect to tribal statistical areas1 and 7#b7 in the case of any qualified community development entity which has been allocated limitation described in subparagraph 7,a7 or 7,b7 of paragraph 7#a71 technical issues specifically associated with investments with respect to tribal statistical areas4 4 #g4 ,inclusion of ,indian areas as difficult development areas for purposes of certain buildings 7a7 ,in general ,subclause 7,i7 of section #db7;d77#e77;,b77iii7 of the ,internal ,revenue ,code of #aihf is amended by inserting before the period the following3 1 and any ,indian area4 7b7 ,indian area ,clause 7iii7 of section #db7;d77#e77;,b7 of such ,code is amended by redesignating subclause 7,,ii7 as subclause 7,,iv7 and by inserting after subclause 7,i7 the following new subclauses3 7,,ii7 ,indian area ,for purposes of subclause 7,i71 the term ,indian area means any ,indian area 7as defined in section #d7aa7 of the ,native ,american ,housing ,assistance and ,self ,determination ,act of #aiif 7#be ,u4,s4,c4 #dajc7aa7774 7,,iii7 ,special rule for buildings in ,indian areas ,in the case of an area which is a difficult development area solely because it is an ,indian area1 a building shall not be treated as located in such area unless such building is assisted or financed under the ,native ,american ,housing ,assistance and ,self ,determination ,act of #aiif 7#be ,u4,s4,c4 #daja et seq47 or the project sponsor is an ,indian ,tribe 7as defined in section #de;,a7c77#f771 a tribally designated housing entity 7as defined in section #d7bb7 of such ,act 7#be ,u4,s4,c4 #dajc7bb7771 or wholly owned or controlled by such an ,indian ,tribe or tribally designated housing entity4 4 7c7 ,effective date ,the amendments made by this section shall apply to buildings placed in service after ,december #ca1 #bjbf4 #h4 ,tribal general welfare and trust programs clarification 7a7 ,in general ,section #afab7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #achb;a7b77 is amended by striking 2 and at the end of paragraph 7#be71 by striking the period at the end of paragraph 7#bf7 and inserting 2 and1 and by adding at the end the following new paragraph3 7#bg7 any ,indian general welfare benefit 7as defined in section #aci;,e of the ,internal ,revenue ,code of #aihf74 4 7b7 ,exclusion from resources ,section #afac7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #achb;b7a77 is amended by striking 2 and at the end of paragraph 7#af7 and by inserting after paragraph 7#ag7 the following new paragraphs3 7#ah7 for the #i-month period beginning after the month in which received1 any ,indian general welfare benefit 7within the meaning of section #aci;,e of the ,internal ,revenue ,code of #aihf72 and 7#ai7 any grantor trust established by an ,indian tribe for the benefit of ,indians and for which the ,indian tribe is the grantor 7within the meaning of subpart ,e of part #a of subchapter ,j of chapter #a of the ,internal ,revenue ,code of #aihf74 4 #i4 ,indian employment tax credit 7a7 ,extension ,section #de;,a of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7f74 7b7 ,modification of determination of amount of credit ,paragraph 7#b7 of section #de;,a7a7 of such ,code is amended to read as follows3 7#b7 the quotient of-- 7,a7 the sum of the qualified wages and qualified employee health insurance costs which were paid or incurred by the employer 7or any predecessor7 during the two most recent calendar years ending before the beginning of such taxable year1 divided by 7,b7 #b4 4 7c7 ,increased limitation ,section #de;,a7b77#c7 of such ,code is amended by striking #bj1jjj and inserting #cj1jjj4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #aj4 ,exclusion from gross income for payments under ,indian health service loan repayment program 7a7 ,in general ,paragraph 7#d7 of section #ajh7;f7 of the ,internal ,revenue ,code of #aihf is amended by inserting under section #ajh of the ,indian ,health ,care ,improvement ,act1 after #cch;,i of such ,act14 7b7 ,clerical amendment ,the heading for section #ajh7;f77#d7 of such ,code is amended by inserting 1 ,indian health service loan repayment program1 before and certain4 7c7 ,effective date ,the amendments made by this section shall apply to payments made after the date of the enactment of this ,act4 #aa4 ,exclusion of certain amounts received under ,indian ,health ,professions ,scholarships ,program 7a7 ,in general ,paragraph 7#b7 of section #aag7;c7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of subparagraph 7,b71 by striking the period at the end of subparagraph 7,c7 and inserting 1 or1 and by adding at the end the following new subparagraph3 7,d7 the ,indian ,health ,professions ,scholarships ,program under section #ajd of the ,indian ,health ,care ,improvement ,act4 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to amounts received in taxable years beginning after ,december #ca1 #bjbf4