119-s2022

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2022 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 2022

 To amend the Internal Revenue Code of 1986 to treat Indian Tribal 
Governments in the same manner as State governments for certain Federal 
 tax purposes, and for other purposes.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 June 11, 2025

 Ms. Cortez Masto (for herself and Ms. Murkowski) introduced the 
 following bill; which was read twice and referred to the Committee on 
 Finance

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to treat Indian Tribal 
Governments in the same manner as State governments for certain Federal 
 tax purposes, and for other purposes.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Tribal Tax and 
Investment Reform Act of 2025''.

    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.

Sec. 2. Findings.

Sec. 3. Treatment of Indian tribes as States with respect to excise 
 taxes and bond issuance.

Sec. 4. Treatment of pension and employee benefit plans maintained by 
 Tribal Governments.

Sec. 5. Treatment of Tribal foundations and charities like charities 
 funded and controlled by other governmental 
 funders and sponsors.

Sec. 6. Improving effectiveness of Tribal child support enforcement 
 agencies.

Sec. 7. Recognizing Indian tribal governments for purposes of 
 determining under the adoption credit 
 whether a child has special needs.

Sec. 8. New markets tax credit for tribal area investments.

Sec. 9. Inclusion of Indian areas as difficult development areas for 
 purposes of certain buildings.

Sec. 10. Tribal general welfare and trust programs clarification.

Sec. 11. Indian employment tax credit.

Sec. 12. Exclusion from gross income for payments under Indian health 
 service loan repayment program.

Sec. 13. Exclusion of certain amounts received under Indian Health 
 Professions Scholarships Program.

SEC. 2. FINDINGS.

 Congress finds the following:

    (1) There is a unique Federal legal and political 
 relationship between the United States and Indian Tribes.

    (2) Indian Tribes have the responsibility and authority to 
 provide governmental programs and services to Tribal citizens, 
 develop Tribal economies, and build community infrastructure to 
 ensure that Indian reservation lands serve as livable, 
 permanent homes.

    (3) The United States Constitution, United States Federal 
 Court decisions, Executive orders, and numerous other Federal 
 laws and regulations recognize that Indian Tribes are 
 governments, retaining the inherent authority to tax and 
 operate as other governments, including (inter alia) financing 
 projects with government bonds and maintaining eligibility for 
 general tax exemptions via their government status.

    (4) Codifying tax parity with respect to Tribal Governments 
 is consistent with Federal treaties recognizing the sovereignty 
 of Tribal Governments.

    (5) That Indian Tribes face historic disadvantages in 
 accessing the underlying capital to build the necessary 
 infrastructure for job creation, and that certain statutory 
 restrictions on Tribal governance further inhibit Tribes' 
 ability to develop strong governance and economies.

    (6) Indian Tribes are sometimes excluded from the Internal 
 Revenue Code of 1986 in key provisions which results in unfair 
 tax treatment for Tribal citizens or unequal enforcement 
 authority for Tribal enforcement agencies.

    (7) Congress is vested with the authority to regulate 
 commerce with Indian Tribes, and hereby exercises that 
 authority in a manner which furthers Tribal self-governance, 
 and in doing so, further affirms the United States government-
 to-government relationship with Indian Tribes.

SEC. 3. TREATMENT OF INDIAN TRIBES AS STATES WITH RESPECT TO EXCISE 
 TAXES AND BOND ISSUANCE.

    (a) Repeal of Essential Governmental Function Requirements.--

Section 7871 of the Internal Revenue Code of 1986 is amended by 
striking subsections

    (b) and

    (e) and redesignating subsections
            (c) ,
            (d) , and

    (f) as subsections

    (b) ,
            (c) , and
            (d) , respectively.

    (b) Special Rules for Tax-Exempt Bonds.--

    (1) In general.--
        (A) Application of private activity bond rules.--
 Subsection

    (b) of 

section 7871 of such Code, as 
 redesignated by subsection

    (a) , is amended to read as 
 follows:
 ``

    (b) Special Rules for Tax-Exempt Bonds.--
 ``

    (1) Volume cap.--
 ``
        (A) In general.--In applying 

section 146 to bonds 
 issued by Indian Tribal Governments--
 ``
            (i) there shall be a national bond volume 
 cap for each calendar year equal to 
 $400,000,000, and
 ``
            (ii) the volume cap for any Indian Tribal 
 Government shall be the portion of such 
 national bond volume cap which is allocated by 
 the Secretary (under such regulations as the 
 Secretary may prescribe) to such Indian Tribal 
 Government.
 ``
        (B) Inflation adjustment.--In the case of a 
 calendar year after 2026, the $400,000,000 amount in 
 subparagraph
        (A)
            (i) shall be increased by an amount 
 equal to--
 ``
            (i) such dollar amount, multiplied by
 ``
            (ii) the cost-of-living adjustment 
 determined under 

section 1

    (f)

    (3) for such 
 calendar year by substituting `calendar year 
 2025' for `calendar year 2016' in subparagraph
        (A)
            (ii) thereof.
 If any increase determined under the preceding sentence 
 is not a multiple of $100,000, such increase shall be 
 rounded to the nearest multiple of $100,000.
 ``

    (2) Application of geographic restriction.--In the case 
 of national bond volume cap allocated under paragraph

    (1) , 
 

section 146

    (k)

    (1) shall not apply to the extent that such cap 
 is used with respect to financing for a facility located on 
 qualified Indian lands.
 ``

    (3) Restriction on financing of certain gaming 
 facilities.--No portion of proceeds from an obligation issued 
 by an Indian Tribal Government (or subdivision thereof) under 
 

section 103 may be used with respect to the financing of any 
 portion of a building in which class II or class III gaming (as 
 defined in 

section 4 of the Indian Gaming Regulatory Act (25 
 U.S.C. 2703)) is conducted or housed or any property actually 
 used in the conduct of such gaming.
 ``

    (4) Definitions and special rules.--For purposes of this 
 subsection--
 ``
        (A) Indian tribal government.--The term `Indian 
 Tribal Government' means the recognized governing body 
 of any Indian or Alaska Native tribe, band, nation, 
 pueblo, village, community, component band, or 
 component reservation, individually identified 
 (including parenthetically) pursuant to 

section 104 of 
 the Federally Recognized Indian Tribe List Act of 1994 
 (25 U.S.C. 5131).
 ``
        (B) Intertribal consortia, etc.--Under 
 regulations prescribed by the Secretary, an Indian 
 Tribal Government (or a partnership of Indian Tribal 
 Governments) may authorize an intertribal consortium, 
 an organization, or a Regional Corporation, Village 
 Corporation, Urban Corporation, or Group Corporation 
 (as defined in, or established pursuant to, the Alaska 
 Native Claims Settlement Act), to plan for, coordinate 
 or otherwise administer services, finances, functions, 
 or activities on its behalf under this subsection, 
 except that the authorized entity shall have the rights 
 and responsibilities of the authorizing Indian Tribal 
 Government (or Indian Tribal Governments) only to the 
 extent provided in the authorizing resolution.
 ``
            (C) Qualified indian lands.--The term `qualified 
 Indian lands' means--
 ``
            (i) Indian lands within the meaning of 
 

section 29

    (j)

    (8) of the Stevenson-Wydler 
 Technology Innovation Act of 1980 (15 U.S.C. 
 3722b

    (j)

    (8) ),
 ``
            (ii) land held in fee simple by an Indian 
 Tribal Government,
 ``
            (iii) any land located within a region 
 established pursuant to 

section 7

    (a) of the 
 Alaska Native Claims Settlement Act (43 U.S.C. 
 1606

    (a) ),
 ``
            (iv) Hawai`ian Home Lands (as defined in 
 

section 801 of the Native American Housing 
 Assistance and Self-Determination Act of 1996 
 (25 U.S.C. 4221)), and
 ``
            (v) under regulations prescribed by the 
 Secretary, lands where the facility is to be 
 placed in service in connection with--
 ``
            (I) the active conduct of a trade 
 or business by an Indian Tribe on, 
 contiguous to, within reasonable 
 proximity of, or with a substantial 
 connection to lands described in clause
            (i) ,
            (ii) ,
            (iii) , or
            (iv) , or
 ``
            (II) infrastructure (including 
 roads, power lines, water systems, 
 railroad spurs, and communication 
 facilities) serving lands described in 
 clause
            (i) ,
            (ii) ,
            (iii) , or
            (iv) .''.
        (B) Conforming amendments.--
            (i) Section 7871

    (a) of such Code is 
 amended--
            (I) in paragraph

    (2) by striking 
 ``subject to subsection

    (b) ,'', and
            (II) in paragraph

    (4) by striking 
 ``subsection
            (c) '' and inserting 
 ``subsection

    (b) ''.
            (ii) Subparagraph
        (B) of 

section 45
            (c) (9) of such Code is amended to read as follows:
 ``
        (B) Indian tribe.--For purposes of this 
 paragraph, the term `Indian tribe' means any Indian 
 Tribe, band, nation, 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 
 Indians.''.

    (2) Alaska native corporation economic development bonds.--
        (A) In general.--

Section 7871 of the Internal 
 Revenue Code of 1986, as amended by subsection

    (a) , is 
 amended by inserting at the end the following new 
 subsection:
 ``

    (e) Alaska Native Corporation Economic Development Bonds.--
 ``

    (1) National limitation.--
 ``
        (A) In general.--There is a national Alaska 
 Native Corporation economic development bond limitation 
 for each calendar year. Such limitation shall be equal 
 to the amount $45,000,000.
 ``
        (B) Inflation adjustment.--In the case of a 
 calendar year after 2026, the $45,000,000 amount in 
 subparagraph
        (A) shall be increased by an amount equal 
 to--
 ``
            (i) such dollar amount, multiplied by
 ``
            (ii) the cost-of-living adjustment 
 determined under 

section 1

    (f)

    (3) for such 
 calendar year by substituting `calendar year 
 2025' for `calendar year 2016' in subparagraph
        (A)
            (ii) thereof.
 If any increase determined under the preceding sentence 
 is not a multiple of $100,000, such increase shall be 
 rounded to the nearest multiple of $100,000.
 ``
            (C) Allocation.--
 ``
            (i) In general.--The Secretary shall 
 allocate the national Alaska Native Corporation 
 economic development bond limitation among the 
 Alaska Native Corporations selected by the 
 Secretary, in consultation with the Secretary 
 of the Interior.
 ``
            (ii) Eligibility.--The Secretary shall 
 not make any allocation under clause
            (i) to an 
 Alaska Native Corporation unless such Alaska 
 Native corporation provides the Secretary with 
 a written certification that any project 
 undertaken using the proceeds of an Alaska 
 Native Corporation economic development bond 
 will promote the economic, social, or cultural 
 well-being of the corporation's shareholders.
 ``

    (2) Bonds treated as exempt from tax.--In the case of an 
 Alaska Native Corporation economic development bond--
 ``
        (A) such bond shall be treated for purposes of 
 this title in the same manner as if such bond were 
 issued by a State,
 ``
        (B) the Alaska Native Corporation issuing such 
 bond shall be treated as a State for purposes of 
 

section 141, and
 ``
            (C) section 146 shall not apply.
 ``

    (3) Alaska native corporation economic development 
 bond.--
 ``
        (A) In general.--For purposes of this section, 
 the term `Alaska Native Corporation economic 
 development bond' means any bond issued by an Alaska 
 Native Corporation--
 ``
            (i) the interest on which would be exempt 
 from tax under 

section 103 if issued by a State 
 or local government,
 ``
            (ii) substantially all of the net 
 proceeds of which are used--
 ``
            (I) with respect to facilities on 
 land located within a region 
 established pursuant to 

section 7

    (a) of 
 the Alaska Native Claims Settlement Act 
 (43 U.S.C. 1606

    (a) ), or
 ``
            (II) to provide facilities within 
 Alaska or services to residents of 
 Alaska,
 ``
            (iii) none of the net proceeds of which 
 are used for any project or activity if the 
 proceeds of a bond to which subsection

    (b) applies has also been used for such project or 
 activity, and
 ``
            (iv) which is designated by the Alaska 
 Native Corporation as an Alaska Native 
 Corporation economic development bond for 
 purposes of this subsection.
 ``
        (B) Exceptions.--Such term shall not include any 
 bond issued as part of an issue if any portion of the 
 proceeds of such issue are used to finance--
 ``
            (i) any portion of a building in which 
 class II or class III gaming (as defined in 
 

section 4 of the Indian Gaming Regulatory Act) 
 is conducted or housed or any other property 
 actually used in the conduct of such gaming, or
 ``
            (ii) any portion of the proceeds of such 
 issue is to be used to provide (including the 
 provision of land for) any private or 
 commercial golf course, country club, massage 
 parlor, hot tub facility, suntan facility, 
 racetrack or other facility used for gambling, 
 or any store the principal business of which is 
 the sale of alcoholic beverages for consumption 
 off premises.
 ``
            (C) Limitation on amount of bonds designated.--
 The maximum aggregate face amount of bonds which may be 
 designated by any Alaska Native Corporation under 
 subparagraph
        (A) shall not exceed the amount of 
 national Alaska Native Corporation economic development 
 bond limitation allocated to such corporation under 
 paragraph

    (1) .
 ``

    (4) Alaska native corporation.--For purposes of this 
 subsection, the term `Alaska Native Corporation' means any 
 Regional Corporation, any Village Corporation, any Urban 
 Corporation, and any Group Corporation (as such terms are 
 defined in 

section 3 of the Alaska Native Claims Settlement 
 Act).''.
        (B) Termination of tribal economic development 
 bonds.--

Section 7871
            (d) (3) , as redesignated by 
 subsection

    (a) , is amended by adding at the end the 
 following new subparagraph:
 ``
            (D) Termination.--No bond which is issued after 
 December 31, 2028, may be designated as a tribal 
 economic bond under subparagraph
        (A) .''.
            (c) Effective Date.--

    (1) In general.--Except as provided in paragraph

    (2) , the 
 amendments made by this section shall apply to obligations 
 issued in calendar years beginning after the date of the 
 enactment of this Act.

    (2) Excise taxes.--The amendments made by subsections

    (a) and

    (b)

    (1)
        (B)
            (i) 
            (I) shall take effect on and after the first 
 day of the first calendar quarter beginning more than 60 days 
 after the date of the enactment of this Act.

SEC. 4. TREATMENT OF PENSION AND EMPLOYEE BENEFIT PLANS MAINTAINED BY 
 TRIBAL GOVERNMENTS.

    (a) Treatment of Plans.--

    (1) Qualified public safety employee.--

Section 72

    (t)

    (10)
        (B)
            (i) of the Internal Revenue Code of 1986 (defining 
 qualified public safety employee) is amended by--
        (A) striking ``or political subdivision of a 
 State'' and inserting ``, political subdivision of a 
 State, or Indian tribal government''; and
        (B) striking ``such State or political 
 subdivision'' and inserting ``such State, political 
 subdivision, or Indian tribal government''.

    (2) Governmental plan.--The last sentence of 

section 414
            (d) of such Code (defining governmental plan) is amended to read as 
 follows: ``The term `governmental plan' includes a plan 
 established or maintained for its employees by an Indian tribal 
 government, an agency, instrumentality, or subdivision of an 
 Indian tribal government, or an entity established under 
 Federal, State, or Tribal law which is wholly owned or 
 controlled by any of the foregoing.''.

    (3) Exempt governmental deferred compensation plan.--
 

Section 3121
            (v) (3) of such Code (defining governmental deferred 
 compensation plan) is amended by inserting ``by an Indian 
 tribal government, an agency, instrumentality, or subdivision 
 of an Indian tribal government, or an entity established under 
 Federal, State, or Tribal law which is wholly owned or 
 controlled by any of the foregoing,'' after ``political 
 subdivision thereof,''.

    (4) Grandfather of certain deferred compensation plans.--
 

Section 457 of such Code is amended by adding at the end the 
 following new subsection:
 ``

    (h) Certain Tribal Government Plans Grandfathered.--Plans 
established before the date of enactment of this subsection and 
maintained by an Indian tribal government, an agency, instrumentality, 
or subdivision of an Indian tribal government, or an entity established 
under Federal, State, or Tribal law which is wholly owned or controlled 
by any of the foregoing, in compliance with subsection

    (b) shall be 
treated as if established by an eligible employer under subsection

    (e)

    (1)
        (A) . A plan described in the preceding sentence may, at the 
election of the employer, continue to be maintained without regard to 
the preceding sentence or be amended if necessary to be maintained in 
compliance with this section.''.

    (5) Long-term, part-time workers.--

Section 401

    (k)

    (15)
            (C) of 
 such Code is amended to read as follows:
 ``
            (C) Application of standards to certain employees 
 and plans.--The provisions of paragraph

    (2)
            (D) 
            (ii) shall not apply to--
 ``
            (i) employees described in 

section 410

    (b)

    (3) , and
 ``
            (ii) a governmental plan.''.

    (b) Enforcement Moratorium Related to Pension Protection Act of 
2006.--

    (1) In general.--An Indian tribal government, an agency, 
 instrumentality, or subdivision of an Indian tribal government, 
 and an entity established under Federal, State, or Tribal law 
 which is wholly owned or controlled by any of the foregoing, 
 shall not be subject to a Federal agency enforcement action 
 based solely on the amendments made by the Pension Protection 
 Act of 2006 to the Internal Revenue Code of 1986 or Employee 
 Retirement Income and Security Act of 1974 with respect to any 
 period prior to the publication of regulations with respect to 
 such amendments.

    (2) Indian tribal government.--For purposes of this 
 subsection, the term ``Indian tribal government'' has the 
 meaning given such term in 

section 7701

    (a)

    (40) of the Internal 
 Revenue Code of 1986.

    (3) Regulatory guidance.--The Secretary of the Treasury (or 
 the Secretary's delegate) and the Secretary of Labor shall, in 
 consultation with the Tribal Advisory Committee established 
 pursuant to 

section 3 of the Tribal General Welfare Exclusion 
 Act of 2014 and Indian tribal governments and relevant 
 governmental agencies, shall issue such regulations or other 
 guidance as may be necessary to carry out this subsection.
            (c) Uniform Protections and Fiduciary Standards for Tribal Plans.--

    (1) In general.--Chapter 77 of such Code is amended by 
 adding at the end the following:

``

SEC. 7531. UNIFORM PROTECTIONS AND FIDUCIARY STANDARDS FOR TRIBAL 
 PENSION PLANS.

 ``

    (a) In General.--A Tribal pension plan shall be subject to the 
uniform protections and fiduciary standards for Tribal pension plans.
 ``

    (b) Personal Liability.--
 ``

    (1) In general.--Any person who is a fiduciary with 
 respect to a Tribal pension plan who breaches any of the 
 responsibilities, obligations, or duties imposed upon 
 fiduciaries by the uniform protection and fiduciary standards 
 for Tribal pension plans, shall be personally liable to make 
 good to such plan any losses to the plan resulting from each 
 such breach, and to restore to such plan any profits of such 
 fiduciary which have been made through use of assets of the 
 plan by the fiduciary, and shall be subject to such other 
 equitable or remedial relief as the court may deem appropriate, 
 including removal of such fiduciary.
 ``

    (2) 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 
 fiduciary.
 ``
            (c) Nondiscrimination.--
 ``

    (1) No interference with protected rights.--It shall be 
 unlawful for any person to discharge, fine, suspend, expel, 
 discipline, 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 protection and fiduciary 
 standards for Tribal pension plans, 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 protection and fiduciary standards for Tribal 
 pension plans.
 ``

    (2) Nondiscrimination.--Contributions or benefits 
 provided under a Tribal pension plan shall not discriminate in 
 favor of highly compensated employees (within the meaning of 
 

section 414

    (q) ).
 ``
            (d) Definitions and Special Rules.--For purposes of this 
section--
 ``

    (1) Tribal pension plan.--The term `Tribal pension plan' 
 means any qualified employer retirement plan (as defined in 
 

section 72
            (d) (1)
        (G) ) which--
 ``
        (A) is a governmental plan (as defined in 

section 414
            (d) ),
 ``
        (B) has at least 500 active participants, and
 ``
            (C) is established or maintained for the 
 employees of an Indian tribal government, an agency, 
 instrumentality, or subdivision of an Indian tribal 
 government, or an entity established under Federal, 
 State, or Tribal law which is wholly owned or 
 controlled by any of the foregoing.
 ``

    (2) Uniform protection 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--
 ``
        (A) solely in the interest of the participants 
 and beneficiaries,
 ``
        (B) for the exclusive purpose of providing 
 benefits to participants and beneficiaries,
 ``
            (C) to defray reasonable expenses of 
 administering the plan,
 ``
            (D) with the care, skill, prudence, 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 aims,
 ``
        (E) by diversifying the investments of the plan 
 so as to minimize the risk of large losses, unless 
 under the circumstances it is clearly prudent not to do 
 so, and
 ``
        (F) in accordance with the documents and 
 instruments governing the plan insofar as such 
 documents and instruments are consistent with the 
 requirements of the preceding subparagraphs.
 ``

    (3) 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 account, if a 
 participant or beneficiary exercises control over the assets in 
 their account--
 ``
        (A) such participant or beneficiary shall not be 
 deemed to be a fiduciary by reason of such exercise, 
 and
 ``
        (B) no person who is otherwise a fiduciary shall 
 be liable under this section for any loss, or by reason 
 of any breach, which results from such participant's or 
 beneficiary's exercise of control.
 ``

    (e) 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 description. 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 plan, as applicable. The summary plan 
description shall--
 ``

    (1) be written in a manner calculated to be understood by 
 the average plan participant,
 ``

    (2) be sufficiently accurate and comprehensive to 
 reasonably apprise such participants and beneficiaries of their 
 rights and obligations under the plan, and
 ``

    (3) specify any material modification in the terms to the 
 plan made after the previous summary plan description.
 ``

    (f) Persons Empowered To Bring a Civil Action.--In the case of a 
Tribal pension plan, a civil action may be brought--
 ``

    (1) by a participant or beneficiary to recover benefits 
 due under the terms of the plan, to enforce rights under the 
 terms of the plan, or to clarify rights to future benefits 
 under the terms of the plan,
 ``

    (2) by a participant, beneficiary, or fiduciary for 
 relief for any loss for which a fiduciary is personally liable 
 under this section, and
 ``

    (3) by a participant, beneficiary, or fiduciary--
 ``
        (A) to enjoin any act or practice which violates 
 any provision of the uniform protection and protections 
 and fiduciary standards for Tribal pension plans, or
 ``
        (B) to obtain other appropriate equitable 
 relief--
 ``
            (i) to redress such violations, or
 ``
            (ii) to enforce any provisions of the 
 uniform protections and fiduciary standards for 
 Tribal pension plans or the terms of the plan.
 ``

    (g) Status of Tribal Pension Plan as Entity.--A Tribal pension 
plan may sue or be sued under this section as an entity. Service of 
summons, subpoena, 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 plan. 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 entity.
 ``

    (h) 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 enforcement. In the absence of an established Tribal 
court, 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 plans, a 
participant or beneficiary may seek enforcement in the district court 
of the United States for the district where the plan has its principal 
office, or in the United States District for the District of Columbia. 
When applicable, the district courts of the United States shall have 
jurisdiction without respect to the amount in controversy or the 
citizenship of the parties.
 ``
            (i) Attorney's Fees and Costs.--The court, in its discretion, may 
allow an award of reasonable attorney's fees and costs to a 
participant, beneficiary, or fiduciary who prevails in an action to 
enforce the uniform protections and fiduciary standards for Tribal 
pension plans.
 ``

    (j) 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 
section.
 ``

    (k) Regulations.--The Secretary, in consultation with the Tribal 
Advisory Committee established pursuant to 

section 3 of the Tribal 
General Welfare Exclusion Act of 2014 and Indian tribal governments and 
relevant governmental agencies, shall issue such regulations or other 
guidance as may be necessary to carry out the provisions of this 
section, including regulations or guidance with respect to the 
enforcement of such standards.''.

    (2) Clerical amendment.--The table of sections for chapter 
 77 of such Code is amended by adding at the end the following 
 new item:

``

Sec. 7531. Uniform protections and fiduciary standards for Tribal 
 pension plans.''.
            (d) Conforming Amendment.--The last sentence of 

section 3

    (32) of 
the Employee Retirement Income Security Act of 1974 (29 U.S.C. 
1002

    (32) ) is amended to read as follows: ``The term `governmental plan' 
includes a plan established or maintained for its employees by an 
Indian tribal government, an agency, instrumentality, or subdivision of 
an Indian tribal government, or an entity established under Federal, 
State, or Tribal law which is wholly owned or controlled by any of the 
foregoing.''.

    (e) Effective Date.--The amendments made by this section shall 
apply to years beginning after the date of the enactment of this Act.

    (f) Transition Provisions.--The Secretary of the Treasury (or the 
Secretary's delegate) shall, in consultation with the Tribal Advisory 
Committee established under 

section 3 of the Tribal General Welfare 
Exclusion Act of 2014 (26 U.S.C. 139E note), and in consultation with 
Indian tribal governments, develop guidance on the transition of plans 
to meet requirements added or changed by the amendments made by this 
section, including publication of transition relief if appropriate. The 
Secretary of the Treasury (or the Secretary's delegate) is authorized 
to extend deadlines imposed by the Internal Revenue Code of 1986 to 
reflect any such transition relief (and to coordinate such transition 
relief with relevant governmental agencies) as well as time for plan 
sponsors to adopt amendments and implement required changes.

SEC. 5. TREATMENT OF TRIBAL FOUNDATIONS AND CHARITIES LIKE CHARITIES 
 FUNDED AND CONTROLLED BY OTHER GOVERNMENTAL FUNDERS AND 
 SPONSORS.

    (a) In General.--

Section 170

    (b)

    (1)
        (A) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following: ``For purposes 
of clause
            (vi) , the term `governmental unit' includes an Indian tribal 
government, an agency, instrumentality, or subdivision of an Indian 
tribal government, or an entity established under Federal, State, or 
Tribal law which is wholly owned or controlled by any of the 
foregoing.''.

    (b) Certain Supporting Organizations.--

Section 509

    (a) of such Code 
is amended by adding at the end the following: ``For purposes of 
paragraph

    (3) , an organization described in paragraph

    (2) shall be 
deemed to include an Indian tribal government, an agency, 
instrumentality, or subdivision of an Indian tribal government, or an 
entity established under Federal, State, or Tribal law which is wholly 
owned or controlled by any of the foregoing.''.
            (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 6. IMPROVING EFFECTIVENESS OF TRIBAL CHILD SUPPORT ENFORCEMENT 
 AGENCIES.

    (a) Amendment to the Social Security Act.--

Section 464 of the 
Social Security Act (42 U.S.C. 664) is amended by adding at the end the 
following:
 ``
            (d) Applicability to Indian Tribes and Tribal Organizations 
Eligible for a Grant Under This Part.--This section, except for the 
requirement to distribute amounts in accordance with 

section 457, shall 
apply to an Indian Tribe or Tribal organization eligible for a grant 
under 

section 455

    (f) in the same manner in which this section applies 
to a State with a plan approved under this part.''.

    (b) Amendment to the Internal Revenue Code.--Subsection
            (c) of 

section 6402 of the Internal Revenue Code of 1986 is amended by adding 
at the end the following: ``For purposes of this subsection, any 
reference to a State shall include a reference to any Indian Tribe or 
Tribal organization described in 

section 464
            (d) of the Social Security 
Act.''.

SEC. 7. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF 
 DETERMINING UNDER THE ADOPTION CREDIT WHETHER A CHILD HAS 
 SPECIAL NEEDS.

    (a) In General.--

Section 23
            (d) (3) of the Internal Revenue Code of 
1986 (defining child with special needs) is amended--

    (1) in subparagraph
        (A) , by inserting ``or Indian tribal 
 government'' after ``a State''; and

    (2) in subparagraph
        (B) , by inserting ``or Indian tribal 
 government'' after ``such State''.

    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 8. NEW MARKETS TAX CREDIT FOR TRIBAL AREA INVESTMENTS.

    (a) Additional Allocations for Tribal Area.--

    (1) In general.--

Section 45D

    (f) of the Internal Revenue 
 Code of 1986 is amended by adding at the end the following new 
 paragraph:
 ``

    (4) Additional allocations for tribal area investments.--
 ``
        (A) In general.--In the case of each calendar 
 year after 2025, there is (in addition to any 
 limitation under any other paragraph of this 
 subsection) a new markets tribal area tax credit 
 limitation of $175,000,000 which shall be allocated by 
 the Secretary as provided in paragraph

    (2) except 
 that--
 ``
            (i) such allocation shall only be 
 allocated with respect to qualified tribal area 
 investments, and
 ``
            (ii) in addition to the priorities 
 described in paragraph

    (2) , the Secretary may 
 give priority to any entity with a record of 
 having successfully provided capital or 
 technical assistance in tribal statistical 
 areas.
 ``
        (B) Carryover of unused new markets tribal area 
 tax credit limitation.--
 ``
            (i) In general.--If the new markets 
 tribal area tax credit limitation under 
 subparagraph
        (A) for any calendar year exceeds 
 the amount of such limitation allocated by the 
 Secretary for such calendar year, such 
 limitation for the succeeding calendar year 
 shall be increased by the amount of such 
 excess.
 ``
            (ii) Limitation on carryover.--No amount 
 of new markets tribal area tax credit 
 limitation may be carried under clause
            (i) past 
 the 5th calendar year following the calendar 
 year in which such amount of new markets tribal 
 area tax credit limitation arose.
 ``
            (iii) 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 (but for clause
            (ii) ) be carried under 
 clause
            (i) to the 6th calendar year following 
 the calendar year in which such amount of new 
 markets tribal area credit limitation arose, 
 the new markets tax credit limitation under 
 paragraph

    (1) for such 6th calendar year shall 
 be increased by the amount of such new markets 
 tribal area tax credit limitation.
 ``
            (C) Allocations restricted to qualified tribal 
 area investments.--For purposes of this section--
 ``
            (i) subsection

    (b)

    (2) shall be applied 
 separately with respect to the new markets tax 
 credit limitation under paragraph

    (1) and the 
 new market tribal area tax credit limitation 
 under this paragraph,
 ``
            (ii) any designation under 
 subsection

    (b)

    (1)
            (C) shall indicate the source 
 and amount of the limitation to which such 
 designation relates, and
 ``
            (iii) in the case of any investment which 
 is designated under subsection

    (b)

    (1)
            (C) using 
 amounts of the new market tribal area tax 
 credit limitation allocated under this 
 paragraph--
 ``
            (I) such investment shall not be 
 treated as a qualified equity 
 investment unless substantially all of 
 the cash described in subsection

    (b)

    (1)
        (A) is used to make qualified 
 tribal area investments, and
 ``
            (II) subsection

    (g)

    (3)
        (B) shall 
 be applied by substituting `subsection

    (f)

    (4)
            (C) 
            (iii) 
            (I) ' for `subsection

    (b)

    (3)
        (B) '.
 ``
            (D) Qualified tribal area investments.--For 
 purposes of this paragraph, the term `qualified tribal 
 area investment' means--
 ``
            (i) any capital or equity investment in, 
 or loan to, any qualified active tribal 
 community business,
 ``
            (ii) the purchase from another community 
 development entity of any loan made by such 
 entity which is a qualified tribal area 
 investment,
 ``
            (iii) financial counseling and other 
 services specified in regulations prescribed by 
 the Secretary to businesses located in, and 
 residents of, tribal statistical areas, and
 ``
            (iv) any equity investment in, or loan 
 to, 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 investments.
 ``
        (E) Qualified active tribal community business.--
 For purposes of this paragraph--
 ``
            (i) 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
            (d) (2) if `tribal 
 statistical area' were substituted for `low-
 income community' each place it appears 
 therein.
 ``
            (ii) 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--
 ``
            (I) provides good or services to 
 a significant population of Tribal, 
 Alaska Native village, or Native 
 Hawai`ian community members, who are 
 residents of a tribal statistical area, 
 and
 ``
            (II) obtains a written statement 
 from one or more relevant Indian tribal 
 governments (as defined in 

section 7871

    (b)

    (4)
        (A) ) (or, in the case of 
 Native Hawai`ian community members, the 
 Department of Hawai`ian Home Lands, as 
 defined in 

section 801 of the Native 
 American Housing Assistance and Self-
 Determination Act of 1996 (25 U.S.C. 
 4221)) that documents the eligibility 
 of such qualified active low-income 
 community business with respect to the 
 requirement of subclause
            (I) .
 ``
        (F) Tribal statistical area.--For purposes of 
 this paragraph, the term `tribal statistical area' 
 means any low-income community which is located in any 
 area determined by the Secretary, after consultation 
 with the Bureau of the Census, as a Tribal Census 
 Tract, Oklahoma Tribal Statistical Area, Tribal-
 Designated Statistical Area, Alaska Native Village 
 Statistical Area, or Hawai`ian Home Lands.''.

    (2) Effective date.--The amendment made by this subsection 
 shall apply to new markets tribal area tax credit limitation 
 determined for calendar years after December 31, 2025.

    (b) Educational and Technical Assistance Related to Qualified 
Tribal Area Investments.--

Section 45D of such Code is amended by 
redesignating subsection
            (i) as subsection

    (j) and by inserting after 
subsection

    (h) the following new subsection:
 ``
            (i) Education and Technical Assistance Related to Investments 
With Respect to Tribal Statistical Areas.--Not later than 180 days 
after the date of the enactment of this subsection, the Secretary, 
after consultation with the Office of Tribal and Native Affairs, the 
Community Development Financial Institutions Fund, and other 
appropriate Federal agencies, shall establish a program to provide 
educational and technical assistance to qualified community development 
entities with respect to--
 ``

    (1) applications for, and the appropriate use of--
 ``
        (A) new markets tribal area tax credit 
 limitation, and
 ``
        (B) new markets tax credit limitation with 
 respect to investments with respect to tribal 
 statistical areas, and
 ``

    (2) in the case of any qualified community development 
 entity which has been allocated limitation described in 
 subparagraph
        (A) or
        (B) of paragraph

    (1) , technical issues 
 specifically associated with investments with respect to tribal 
 statistical areas.''.

SEC. 9. INCLUSION OF INDIAN AREAS AS DIFFICULT DEVELOPMENT AREAS FOR 
 PURPOSES OF CERTAIN BUILDINGS.

    (a) In General.--Subclause
            (I) of 

section 42
            (d) (5)
        (B)
            (iii) of the 
Internal Revenue Code of 1986 is amended by inserting before the period 
the following: ``, and any Indian area''.

    (b) Indian Area.--Clause
            (iii) of 

section 42
            (d) (5)
        (B) of such Code 
is amended by redesignating subclause
            (II) as subclause
            (IV) and by 
inserting after subclause
            (I) the following new subclauses:
 ``
            (II) Indian area.--For purposes 
 of subclause
            (I) , the term `Indian 
 area' means any Indian area (as defined 
 in 

section 4

    (11) of the Native American 
 Housing Assistance and Self 
 Determination Act of 1996 (25 U.S.C. 
 4103

    (11) )).
 ``
            (III) 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 
 area, 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 1996 (25 
 U.S.C. 4101 et seq.) or the project 
 sponsor is an Indian Tribe (as defined 
 in 

section 45A
            (c) (6) ), a tribally 
 designated housing entity (as defined 
 in 

section 4

    (22) of such Act (25 U.S.C. 
 4103

    (22) )), or wholly owned or 
 controlled by such an Indian Tribe or 
 tribally designated housing entity.''.
            (c) Effective Date.--The amendments made by this section shall 
apply to buildings placed in service after December 31, 2025.

SEC. 10. TRIBAL GENERAL WELFARE AND TRUST PROGRAMS CLARIFICATION.

    (a) In General.--

Section 1612

    (b) of the Social Security Act (42 
U.S.C. 1382a

    (b) ) is amended by striking ``; and'' at the end of 
paragraph

    (25) , by striking the period at the end of paragraph

    (26) and 
inserting ``; and'', and by adding at the end the following new 
paragraph:
 ``

    (27) any Indian general welfare benefit (as defined in 
 

section 139E of the Internal Revenue Code of 1986).''.

    (b) Exclusion From Resources.--

Section 1613

    (a) of the Social 
Security Act (42 U.S.C. 1382b

    (a) ) is amended by striking ``; and'' at 
the end of paragraph

    (16) , by striking the period at the end of 
paragraph

    (17) and inserting a semicolon, and by inserting after 
paragraph

    (17) the following new paragraphs:
 ``

    (18) for the 9-month period beginning after the month in 
 which received, any Indian general welfare benefit (within the 
 meaning of 

section 139E of the Internal Revenue Code of 1986); 
 and
 ``

    (19) any grantor trust established by an Indian tribe for 
 the benefit of Indians and for which the Indian tribe is the 
 grantor (within the meaning of subpart E of part 1 of 
 subchapter J of chapter 1 of the Internal Revenue Code of 
 1986).''.

SEC. 11. INDIAN EMPLOYMENT TAX CREDIT.

    (a) Extension.--

Section 45A of the Internal Revenue Code of 1986 is 
amended by striking subsection

    (f) .

    (b) Modification of Determination of Amount of Credit.--Paragraph

    (2) of 

section 45A

    (a) of such Code is amended to read as follows:
 ``

    (2) the quotient of--
 ``
        (A) the sum of the qualified wages and qualified 
 employee health insurance costs which were paid or 
 incurred by the employer (or any predecessor) during 
 the two most recent calendar years ending before the 
 beginning of such taxable year, divided by
 ``
        (B) 2.''.
            (c) Increased Limitation.--

Section 45A

    (b)

    (3) of such Code is 
amended by striking ``$20,000'' and inserting ``$30,000''.
            (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.

SEC. 12. EXCLUSION FROM GROSS INCOME FOR PAYMENTS UNDER INDIAN HEALTH 
 SERVICE LOAN REPAYMENT PROGRAM.

    (a) In General.--Paragraph

    (4) of 

section 108

    (f) of the Internal 
Revenue Code of 1986 is amended by inserting ``under 

section 108 of the 
Indian Health Care Improvement Act,'' after ``338I of such Act,''.

    (b) Clerical Amendment.--The heading for 

section 108

    (f)

    (4) of such 
Code is amended by inserting ``, indian health service loan repayment 
program,'' before ``and certain''.
            (c) Effective Date.--The amendments made by this section shall 
apply to payments made after the date of the enactment of this Act.

SEC. 13. EXCLUSION OF CERTAIN AMOUNTS RECEIVED UNDER INDIAN HEALTH 
 PROFESSIONS SCHOLARSHIPS PROGRAM.

    (a) In General.--Paragraph

    (2) of 

section 117
            (c) of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
subparagraph
        (B) , by striking the period at the end of subparagraph
            (C) and inserting ``, or'', and by adding at the end the following new 
subparagraph:
 ``
            (D) the Indian Health Professions Scholarships 
 Program under 

section 104 of the Indian Health Care 
 Improvement Act.''.

    (b) Effective Date.--The amendment made by subsection

    (a) shall 
apply to amounts received in taxable years beginning after December 31, 
2025.
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