Governmental Pension Plan Equalization Act of 2005 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to specify that rules for governmental plans also apply to plans established for their employees by Indian tribal governments or their subdivisions, agencies, instrumentalities, or entities which they wholly-own or control.
[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 331 Introduced in House (IH)]
109th CONGRESS
1st Session
H. R. 331
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.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 25, 2005
Mr. Hayworth (for himself and Mr. Kildee) 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
_______________________________________________________________________
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 2005''.
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 striking ``State or political
subdivision'' and inserting ``State, Indian tribal
government (as defined in section 7701(a)(40)), or any
political subdivision'', and
(B) in clause (ii)(I) by striking ``State or
political subdivision'' both places it appears and
inserting ``State, Indian tribal government (as so
defined), or any political subdivision''.
(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--
(i) by inserting ``, Indian tribal
government (as defined in section
7701(a)(40)),'' after ``State'',
(ii) by inserting ``any'' before
``political subdivision'', and
(iii) by inserting ``any of'' before ``the
foregoing''.
(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 striking ``State or political
subdivision'' inserting ``State, Indian tribal government (as
defined in section 7701(a)(40)), or any political
subdivision''.
(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.
<all>
Introduced in House
Introduced in House
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.
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.
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.
Referred to the Subcommittee on Employer-Employee Relations.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line