RECOGNITION OF TRIBAL GOVERNMENT DOMESTIC RELATIONS ORDERS.

SEC. 339. RECOGNITION OF TRIBAL GOVERNMENT DOMESTIC RELATIONS ORDERS.(a) Amendment of Internal Revenue Code of 1986.—(1) In general.—Clause (ii) of section 414(p)(1)(B) is amended by inserting “or Tribal” after “State”. (2) Conforming amendment.—Subparagraph (B) of section 414(p)(1) is amended by adding at the end the following flush sentence:“For purposes of clause (ii), the term ‘Tribal’ with respect to a domestic relations law means such a law which is 136 STAT. 5375 issued by or under the laws of an Indian tribal government, a subdivision of such an Indian tribal government, or an agency or instrumentality of either.”. (b) Amendment of Employee Retirement Income Security Act of 1974.—(1) In general.—Section 206(d)(3)(B)(ii)(II) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1056(d)(3)(B)(ii)(II)) is amended by inserting “or Tribal” after “State”. (2) Conforming amendment.—Section 206(d)(3)(B) of such Act is amended by adding at the end the following flush sentence:“For purposes of clause (ii)(II), the term ‘Tribal’ with respect to a domestic relations law means such a law which is issued by or under the laws of an Indian tribal government (as defined in section 7701(a)(40) of the Internal Revenue Code of 1986), a subdivision of such an Indian tribal government, or an agency or instrumentality of either.”. (c) Effective Date.—The amendments made by this section shall apply to domestic relations orders received by plan administrators after December 31, 2022, including any such order which is submitted for reconsideration after such date.