[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3605 Introduced in House (IH)]
108th CONGRESS
1st Session
H. R. 3605
To amend the Internal Revenue Code of 1986 and the Employee Retirement
Income Security Act of 1974 to clarify that federally recognized Indian
tribal governments are to be regulated under the same government
employer rules and procedures that apply to Federal, State, and other
local government employers with regard to the establishment and
maintenance of employee benefit plans.
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IN THE HOUSE OF REPRESENTATIVES
November 21, 2003
Mr. Hayworth introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
Education and the Workforce, for a period to be subsequently determined
by the Speaker, in each case for consideration of such provisions as
fall within the jurisdiction of the committee concerned
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A BILL
To amend the Internal Revenue Code of 1986 and the Employee Retirement
Income Security Act of 1974 to clarify that federally recognized Indian
tribal governments are to be regulated under the same government
employer rules and procedures that apply to Federal, State, and other
local government employers with regard to the establishment and
maintenance of employee benefit plans.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Governmental Pension Plan
Equalization Act of 2003''.
SEC. 2. CLARIFICATION OF ``GOVERNMENTAL PLAN'' DEFINITIONS.
(a) Amendment to Internal Revenue Code of 1986.--Section 414(d) of
the Internal Revenue Code of 1986 (definition of governmental plan) is
amended by adding at the end thereof the following new sentence: ``The
term `governmental plan' also includes a plan established or maintained
for its employees by an Indian tribal government (as defined in section
7701(a)(40)), a subdivision of an Indian tribal government (determined
in accordance with section 7871(d)), an agency or instrumentality of an
Indian tribal government or a subdivision thereof, or an entity
established under tribal, Federal, or State law which is wholly owned
or controlled by any of the foregoing.''.
(b) Amendment to Employee Retirement Income Security Act of 1974.--
Section 3(32) of the Employee Retirement Income Security Act of 1974
(29 U.S.C. 1002(32)) is amended by adding at the end the following new
sentence: ``The term `governmental plan' also includes a plan
established or maintained for its employees by an Indian tribal
government (as defined in section 7701(a)(40) of the Internal Revenue
Code of 1986), a subdivision of an Indian tribal government (determined
in accordance with section 7871(d) of such Code), an agency or
instrumentality of an Indian tribal government or subdivision thereof,
or an entity established under tribal, Federal, or State law which is
wholly owned or controlled by any of the foregoing.''.
SEC. 3. EXTENSION TO ALL GOVERNMENTAL PLANS OF CURRENT MORATORIUM ON
APPLICATION OF CERTAIN NONDISCRIMINATION RULES APPLICABLE
TO STATE AND LOCAL PLANS.
(a) In General.--
(1) Subparagraph (G) of section 401(a)(5) and subparagraph
(H) of section 401(a)(26) of the Internal Revenue Code of 1986
are each amended by striking ``section 414(d))'' and all that
follows and inserting ``section 414(d)).''.
(2) Subparagraph (G) of section 401(k)(3) of such Code and
paragraph (2) of section 1505(d) of the Taxpayer Relief Act of
1997 are each amended by striking ``maintained by a State or
local government or political subdivision thereof (or agency or
instrumentality thereof)''.
(b) Conforming Amendments.--
(1) The heading for section 401(a)(5)(G) of such Code is
amended to read as follows:
``(G) Governmental plans.--''.
(2) The heading for section 401(a)(26)(H) of such Code is
amended to read as follows:
``(H) Exception for governmental plans.--''.
(3) Section 401(k)(3)(G) of such Code is amended by
inserting ``Governmental plan.--'' after ``(G)''.
SEC. 4. CLARIFICATION THAT TRIBAL GOVERNMENTS ARE SUBJECT TO THE SAME
DEFINED BENEFIT PLAN RULES AND REGULATIONS APPLIED TO
STATE AND OTHER LOCAL GOVERNMENTS, THEIR POLICE AND
FIREFIGHTERS.
(a) Amendments to Internal Revenue Code of 1986.--
(1) Police and firefighters.--Subparagraph (H) section
415(b)(2) of the Internal Revenue Code of 1986 (defining
participant) is amended--
(A) in clause (i) by inserting ``, Indian tribal
government (as defined in section 7701(a)(40)),'' after
``State'', and
(B) in clause (ii)(I) by inserting ``, Indian
tribal government,'' after ``State'' both places it
appears.
(2) State and local government plans.--
(A) In general.--Subparagraph (A) of section
415(b)(10) of such Code (relating to limitation to
equal accrued benefit) is amended by inserting ``,
Indian tribal government (as defined in section
7701(a)(40)),'' after ``State''.
(B) Conforming amendment.--The heading for section
415(b)(10) of such Code is amended to read as follows:
``(10) Special rule for state, indian tribal, and local
government plans.--''.
(3) Government pick up contributions.--Paragraph (2) of
section 414(h) of such Code (relating to designation by units
of government) is amended by inserting ``, Indian tribal
government (as defined in section 7701(a)(40)),'' after
``State''.
(b) Amendments to Employee Retirement Income Security Act of
1974.--Section 4021(b) of the Employee Retirement Income Security Act
of 1974 (29 U.S.C. 1321(b)) is amended--
(1) in paragraph (12), by striking ``or'' at the end;
(2) in paragraph (13), by striking ``plan.'' and inserting
``plan; or''; and
(3) by adding at the end the following new paragraph:
``(14) established and maintained for its employees by an
Indian tribal government (as defined in section 7701(a)(40) of
the Internal Revenue Code of 1986), a subdivision of an Indian
tribal government (determined in accordance with section
7871(d) of such Code), an agency or instrumentality of an
Indian tribal government or subdivision thereof, or an entity
established under tribal, Federal, or State law which is wholly
owned or controlled by any of the foregoing.''.
SEC. 5. EFFECTIVE DATE.
The amendments made by this Act shall apply to years beginning
before, on, or after the date of the enactment of this Act.
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