EXTENSION TO ALL GOVERNMENTAL PLANS OF CURRENT MORATORIUM ON APPLICATION OF CERTAIN NONDISCRIMINATION RULES APPLICABLE TO STATE AND LOCAL PLANS.

SEC. 861. EXTENSION TO ALL GOVERNMENTAL PLANS OF CURRENT MORATORIUM ON APPLICATION OF CERTAIN NONDISCRIMINATION RULES APPLICABLE TO STATE AND LOCAL PLANS.(a) In General.—120 STAT. 1021(1) Subparagraph (G) of section 401(a)(5) and subparagraph (G) 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 (Public Law 105–34; 111 Stat. 1063) 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 of subparagraph (G) of section 401(a)(5) of the Internal Revenue Code of 1986 is amended by striking “State and local governmental” and inserting “Governmental”.(2) The heading of subparagraph (G) of section 401(a)(26) of such Code is amended by striking “Exception for state and local” and inserting “Exception for”.(3) Section 401(k)(3)(G) of such Code is amended by inserting “Governmental plan.—” after “(G)”.(c) Effective Date.—The amendments made by this section shall apply to any year beginning after the date of the enactment of this Act.