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S. 3365

A bill to amend the Internal Revenue Code of 1986 to improve the treatment of pension and employee benefit plans maintained by tribal governments.

This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to treat employee benefit or pension plans maintained by Indian tribes and domestic relations orders issued pursuant to tribal law in the same manner as plans maintained by states and domestic relations orders issued pursuant to state law.

Read twice and referred to the Committee on Finance.

Sen. Cantwell, Maria [D-WA](D-WA)Sponsor
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A bill to amend the Internal Revenue Code of 1986 to improve the treatment of pension and … — Informed